(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, hotels, inns or like and similar public accommodations a transient room tax at the rate of 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 UCA Title 59, Ch. 12, part 1, as amended, known as the Local Sales and Use Tax Law of the state, are hereby adopted and made a part of this subchapter as though fully set forth herein to the extent the said provisions are relevant and pertinent to the administrations and the collection of taxes by the county.
(C) Wherever and to the extent that in UCA Title 59, Ch. 12, part 1, the state is named or referred to as the taxing agency, the name of “San Juan 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’s Tax Commission or of the Constitution of the state.
(D) If an annual license has been issued to a retailer under UCA § 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 30 days after the effective date of this subchapter.
(Ord. 2003-01, passed 10-27-2003)