1. There is levied for collection a local sales and use tax in the amount of one-tenth of one percent (0.1%) on the transactions within Lindon City as described in § 59-12-103(1) of the U.C.A., except such transactions that are exempt from sales and use tax under § 59-12-104 of the U.C.A.

2. Pursuant to §§ 59-12-1402(1)(c) and (e) of the U.C.A., the PARC tax shall not be imposed on amounts paid for food or food ingredients, unless the food or food ingredients are sold as part of a bundled transaction attributable to food and food ingredients and tangible personal property other than food and food ingredients. (Ord. 2023-25 §1, amended, 2023)