(A) Except as hereinafter provided and except insofar as they are inconsistent with the provisions of the County Option Sales and Use Tax Act, all the provisions of U.C.A. Title 59, Chapter 12, Part 1, as amended, in force and effect on the effective date of the ordinance codified in this subchapter insofar as they relate to the tax imposed by this subchapter, except U.C.A. §§ 59-12-101 and Title 59, Chapter 12, Part 11 thereof, are adopted and made a part of this subchapter as though fully set forth herein.
(B) Wherever, and to the extent that in U.C.A. Title 59, Chapter 12, Part 1, the state is named or referred to as the taxing agency, the name of this 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 Tax Commission or the State Constitution, 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 Tax Commission in performing the functions incident to the administration or operation of this subchapter.
(Ord. 97-6-1, passed 6-16-1997)