Prior to the adoption of Ord. 2007-34 on 10/17/2007, Section 3.13.020 read as follows.

    A.    Vernal City desires to defray a portion of the costs of constructing and maintaining certain roadways under the City's jurisdiction.
    B.    Pursuant to the Highways Tax provisions of the Sales and Use Tax Act, Title 59, Chapter 12, Part 10, Utah Code Annotated 1953, as amended, the City is granted authority, subject to voter approval, to levy and collect a sales and use tax to construct and maintain certain roadways under the City's jurisdiction.
    C.    A special sales and use tax election was duly and lawfully called and held on the 3rd day of November, 1998 at which the following proposition was approved by a majority of the qualified registered electors voting at said election:

PROPOSITION A

Shall the City Council of Vernal City, Utah be authorized to levy a one-quarter percent (1/4%) highway tax on all sales and uses as provided by statute, for the purpose of financing the construction and maintenance of City roads?
    D.    Vernal City now desires to levy a 1/4% sales and use tax in order to raise revenue for the purpose of constructing and maintaining certain roadways under the City's jurisdiction. (Ord. No. 98-19, Enacted, 11/18/98)