59-12-1401 - Purpose statement -- Definitions -- Scope of part. - Utah Statutes

59-12-1401. Purpose statement -- Definitions -- Scope of part.
(1) The purpose of the tax imposed by this part is the same for cities and towns as isstated in Section 59-12-701 for counties.
(2) The definitions of Section 59-12-702 are incorporated into this part.
(3) This part applies only to a city or town that is located within a county of the second,third, fourth, fifth, or sixth class as designated in Section 17-50-501.

Amended by Chapter 317, 2004 General Session