(A) The tax imposed pursuant to this subchapter shall be levied at the same time and collected in the same manner as provided in the Local Sales and Use Tax Act, UCA § 59-12-2 (1953), as amended, except that the collection and distribution of the tax revenue is not subject to the provisions of UCA § 59-12-205(2) (1953), as amended.
(B) Heretofore, the county has entered into an agreement with the State Tax Commission to perform all functions incident to the administration and operation of the uniform sales and use tax ordinance of the county. The Board of County Commissioners is hereby authorized to enter into such supplementary agreement with the state’s Tax Commission, as may be necessary to the collection, administration, and operation of the tax enacted and imposed by this subchapter.
(Ord. 1996-1, passed 2-12-1996)