A. There is levied and there shall be collected and paid a tax on every retail sale of items listed in Utah Code Annotated section 59-12-103, as amended, made within the city at the rate of one percent (1%), commencing retroactive to one minute after twelve o’clock (12:01) A.M., January 1, 1990.

B. There is levied and there shall be collected and paid an excise tax on the storage, use or other consumption within the city, of tangible personal property or any items listed in Utah Code Annotated section 59-12-103, as amended, at the rate of one percent (1%), commencing retroactive to one minute after twelve o’clock (12:01) A.M., January 1, 1990. (2003 Code)