Chapter 3.04 Sales and Use Tax
Section 3.04.020 Purpose.
A. The 48th session of the Utah Legislature has authorized
the counties and
municipalities of the state of Utah to enact sales and use tax ordinances imposing a one
percent tax, effective January 1, 1990.
B. 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. 91-06, 1991; Ord. 86-230 §2,