(A) There is hereby levied on all persons, companies, corporations, or other like and similar persons, groups, or organizations doing business in the county as motor courts, motels, inns, or like and similar public accommodations, a transient room tax at the rate of 4.25% of the rent for every occupancy of a suite, room, or rooms by a transient.
(B) Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of UCA §§ 17-31 and 59-12-3 (1953), as amended from time to time, all of the provisions of UCA § 59-12-1 (1953), as amended, known as the Sales and Use Tax Act, and all of the provisions of UCA § 59-12-2 (1953), as amended, known as the state’s Local Sales and Use Tax Law, are hereby adopted and made a part of this chapter as though fully set forth herein to the extent the said provisions are relevant and pertinent to the administration and the collection of taxes by the county.
(C) Wherever, and to the extent that in UCA § 59-12-1 (1953), the state is named or referred to as the taxing agency, the name of the county shall be substituted therefor. Nothing in this division (C) 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.
(D) If an annual license has been issued to a retailer under UCA § 59-12-106 (1953), an additional license shall not be required by reason of this section, but a copy of such license shall be provided to the county within 30 days after the effective date of this subchapter.
(Ord. 2006-3, passed 8-14-2006)