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 three percent (3%) 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 Utah Code Annotated title 17, chapter 31, and title 59, chapter 12, part 3, as amended from time to time, all of the provisions of Utah Code Annotated title 59, chapter 12, part 1, as amended, known as the sales and use tax act, and all of the provisions of title 59, chapter 12, part 2, as amended, known as the local sales and use tax law of Utah, 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 Utah Code Annotated title 59, chapter 12, part 1, the state of Utah is named or referred to as the taxing agency, the name of Millard County shall be substituted therefor. Nothing in this subsection 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 Utah Code Annotated section 59-12-106, 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 thirty (30) days after the effective date hereof. (2005 Code)