2-6-4. Imposition - Amount.

In addition to all other taxes imposed, Tooele County hereby imposes and levies for collection a county option sales and use tax of ¼% upon the sales and uses described in Utah Code Annotated Section 59-12-103(1), subject to the exemptions provided for in Section 59-12-104. This tax is imposed upon all sales and uses made in the county, including sales and uses made within the municipalities for the county. Provisions of this chapter shall be subject to the provisions of the Sales and Use Tax laws of Utah to which reference is hereinafter made in this chapter and which are hereby enacted and made a part of this chapter as though fully set forth herein. (Ord. 2000-15, 5/23/00)