Section 59-12-1401 - Purpose statement - Definitions - Scope of part(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.Amended by Chapter 317, 2004 General Session.