Utah Code § 59-12-204

Sales and use tax ordinance provisions -- Tax rate -- Distribution of tax revenues
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-- Commission requirement to retain an amount to be deposited into the Qualified
Emergency Food Agencies Fund.
(1) The tax ordinance adopted pursuant to this part shall impose a tax upon those transactions
listed in Subsection 59-12-103(1).
(2)

(a) The tax ordinance under Subsection (1) shall include a provision imposing a tax upon every
transaction listed in Subsection 59-12-103(1) made within a county, including areas contained
within the cities and towns located in the county:
(i) at the rate of 1% of the purchase price paid or charged; and
(ii) if the location of the transaction is within the county as determined under Sections

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