(A) From and after the effective date of this subchapter, there is hereby imposed and levied, and there shall be collected and paid, in addition to any other taxes, including, but not limited to, the uniform local sales and use tax and the transient room tax, a resort communities tax, not to exceed 1% of all sales in the town, subject to exemptions provided for in UCA § 59-12-104, and shall exempt from said additional tax, wholesale sales and sales of single items for which consideration paid is $2,500 or more.
(B) (1) Except as hereinafter provided, and except insofar as they are inconsistent with the provision of UCA Title 59, Chapter 12, Part 6, Tax Collection, as amended, and in force and effect on the effective date of this subchapter, are hereby adopted and made a part of this subchapter as though fully set forth herein.
(2) Wherever, and to the extent that in UCA Title 59, Chapter 12, Part 1, Tax Collection, as amended, the state is named or referred to as the taxing agency or entity, the name of “Boulder Town” shall be substituted therefor. Nothing in this division (B) shall be deemed to require substitution of the name of the town for the word “state” when that word is used as part of the title of the State Tax Commission, or of the Constitution of the state, nor shall the name of the town be substituted for that of the state in any section when the result of that substitution would require action to be taken by or against the town or any agency or department thereof, rather than by or against the State Tax Commission in performing the functions incident to the administration or operation of this subchapter.
(C) If an annual license has been or is issued to a retailer under UCA § 59-12-106, an additional license shall not be required by reason of this section.
(Ord. 38, passed 4-9-1998)