Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of the sales and use tax act, all of the provisions of Utah Code Annotated title 59, chapter 12, as amended, and in force and affect on the effective date hereof, insofar as they relate to sales taxes, excepting section 59-12-101, are hereby adopted and made a part of the ordinance as though fully set forth herein. (Ord. 160, 12-5-1994)