As it relates to licensor, the following shall apply:
(A) All persons, companies, corporations or other similar persons, groups or organizations doing business as “restaurants,” as defined in § 35.62 of this code, shall obtain from the state’s Tax Commission a tourism, recreation, cultural or convention tax license. No such additional license shall be required by the county if the person, company, corporation, group or organization has obtained a license pursuant to UCA § 59-12-106, as amended; and
(B) All persons, companies, corporations or other similar persons, groups or organizations who lease or rent “motor vehicles,” as defined in § 35.62 of this code, shall obtain from the state’s Tax Commission a tourism, recreation, cultural or convention tax license. No such additional license shall be required by the county if the person, company, corporation, group or organization has obtained a license pursuant to UCA § 59-12-106, as amended.
(Prior Code, § 3-5D-7) (Ord. 03-01, passed 1-21-2003)