1. Collected and enforced in accordance with the same procedures used to administer, collect, and enforce taxes under U.C.A. Title 59, Part 1 (Tax Collection) and Part 2 (Local Sales and Use Tax Act); and

2. Levied for a period of ten (10) years, and may be reauthorized pursuant to the procedures set for in §  59-12-1401 et seq. of the U.C.A. (Ord. 2023-25 §1, amended, 2023)