(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 tourism, recreation, cultural and convention tax, not to exceed 1% of all sales of prepared foods and beverages that are sold by restaurants in county.
(B) (1) Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of UCA § 59-12-6 (1953), as amended, all of the provisions of UCA § 59-12-1 (1953), as amended, tax collection, as amended, and in force and effect on the effective date of this subchapter, insofar as they relate to sales of prepared foods and beverages sold by restaurants, as defined herein, 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 § 59-12-1 (1953), as amended, tax collection, as amended, the state is named or referred to as the taxing agency or entity, the name of the county shall be substituted therefor. Nothing in this division (B)(2) shall be deemed to require substitution of the name of the county 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 of Utah, nor shall the name of the county 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 county 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 (1953), as amended, an additional license shall not be required by reason of this section.
(Ord. 1996-1, passed 2-12-1996)