(1) The Utah Legislature has authorized municipalities of the State of Utah to enact sales and use tax ordinances imposing a 58/64 percent tax, effective July 1, 1986.

(2) It is the purpose of this Chapter to levy and impose a 58/64 percent local option sales and use tax effective July 1, 1986, and to authorize and designate the Utah State Tax Commission as agent for the municipality to collect the tax and to conform with the requirements of the Uniform Local Sales and Use Tax Law of Utah, Chapter 9, Title 11 of the Utah Code.