Section 3.13.010 Establishment of a 0.30% highway sales tax.
Prior to the adoption of Ord. 2007-34 on 10/17/2007, Section 3.13.010 read as follows.
The ordinances codified in this chapter shall be known as the "1/4%
Highway Sales &
Use Tax Ordinance of the City of Vernal." In addition to any other tax authorized by
the
laws of the State of Utah and / or of this municipality, there hereby is established,
approved, and levied a sales and use tax upon the retail sales, as defined and included in
UCA Subsection 59-12-103(1) and as restricted in UCA Subsection 59-12-1001 (1) (b),
as amended, of three tenths of one percent (0.30%), the same to be used in connection
with the financing of highway improvements for the City of Vernal. (Ord. No. 98-19,
Enacted, 11/18/98)