2-1-2. Purpose.

(1) The Utah Legislature has authorized counties of the State of Utah to enact sales and use tax ordinances imposing a one percent tax.

(2) It is the purpose of this chapter to levy and impose local option sales and use tax, to authorize and designate the Utah State Tax Commission as agent for Tooele County to collect the tax and to conform with the requirements of the Uniform Local Sales and Use Tax Law of Utah, Chapter 12, Title 59, Utah Code Annotated 1953, as amended. (Ord. 95-19, 9/12/95; Ord. 92-5, 9/1/92)