Section 1401 - Purpose statement -- Definitions -- Scope of part.

UT Code § 59-12-1401 (2019) (N/A)
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(1) The purpose of the tax imposed by this part is the same for cities and towns as is stated 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.