59-12-1401. Purpose statement -- Definitions -- Scope of part.
(1) In relation to the tax imposed by this part, the legislative findings described in Sectionapply similarly to cities and towns as the findings apply to counties. 59-12-701
(2) The definitions of Sectionare incorporated into this part. 59-12-702
(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. 17-60-104