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