(A) The 41st Session of the Utah Legislature has authorized the counties and municipalities of the state to enact sales and use tax ordinances imposing a 0.75% tax thus enabling the county to increase its local option sales and use tax from 0.5% to 0.75%.
(B) Additionally, said session of the legislature has enacted amendments to UCA Title 59, Ch. 15 and 16, sufficiently to require the county to modify its sales and use tax ordinance to bring about conformity to those changes.
(C) It is the purpose of this subchapter to conform the uniform local sales and use tax of the county to the requirements of the Uniform Local Sales and Use Tax Law of the state, UCA Title 11, Ch. 9, as currently amended and renumbered as UCA Title 59, Ch. 12, by repealing the previously enacted Uniform Local Sales and Use Tax Ordinance of the municipality and re-enacting by this subchapter a new Uniform Local Sales and Use Tax Ordinance.
(Ord. 1975-1, passed 5-12-1975)