(A) This subchapter shall be known as the “Sales and Use Tax Ordinance of West Haven, Utah,” the state legislature having authorized municipalities of the state to enact sales and use tax ordinances imposing a 1% tax.
(B) It is the purpose of this subchapter to conform the collection and distribution of the tax of the municipality to the requirements of the Sales and Use Tax Act, UCA Title 59, Chapter 12, as currently amended.
(Prior Code, § 4.02.010) (Ord. 3-91, passed 7-17-1991)