(A) Except as hereinafter provided and except insofar as they are inconsistent with provisions of the county’s Optional Sales and Use Tax Act, all the provisions of UCA Title 59, Chapter 12, Part 1, as amended, in force and effect on the effective date hereof, insofar as they relate to the tax imposed by this subchapter, are adopted and made a part of this subchapter as though fully set forth herein.
(B) Wherever and to the extent that in UCA Title 59, Chapter 12, Part 1, the state is named or referred to as the taxing agency, the name of the county shall be substituted therefor. Nothing in this division (B) 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’s Tax Commission, or the Constitution of the state, 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 thereof, rather than by or against the state’s Tax Commission in performing the functions incident to the administration or operation of this subchapter.
(Prior Code, § 3-5C-5) (Ord. 183, passed 9-3-1997)