The 48th Session of the Utah Legislature has authorized the counties and municipalities of the state to enact sales and use tax ordinances imposing a one percent tax.

It is the purpose of this chapter to conform the sales and use tax of the municipality to the requirements of the Sales and Use Tax Act, Chapter 12 of Title 59, Utah Code Annotated, 1953, as currently amended. (Ord. 90-04 § 2, 1990)