The 48th Session of the Utah State Legislature has authorized the counties and municipalities of the State of Utah to enact sales and use tax ordinances imposing a 1% tax. It is the purpose of the ordinance codified in 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, U.C.A., 1953, as currently amended. (Ord. 176, amended, 1990)