The tax collected under this chapter shall be in accordance with the same procedures used to administer, collect and enforce the taxes collected under Utah Code Annotated title 59, chapter 12, part 1, tax collection; or Utah Code Annotated title 59, chapter 12, part 2, local sales and use tax act; and Utah Code Annotated title 59, chapter 1, general taxation policies as set forth in Utah Code Annotated section 59-12-1402. (Ord. 2013-002, 2013)