(A) The tax imposed hereunder shall be levied at the same time and collected in the same manner as provided for in the Local Sales and Use Tax Act, U.C.A. Title 59, Chapter 12, Part 2, as amended, except that the collection and distribution of the tax revenue is not subject to the provisions of U.C.A. § 59-12-205(2).
(B) The provisions of the Sales and Use Tax Act, Part 1, as contained in U.C.A. Title 59, Chapter 12, Part 1, are adopted in this subchapter as required, except that an additional license is not required for the collection of the tax if one has been or is issued under U.C.A. § 59-12-106, as amended.
(Ord. 03-7-7, passed 7-7-2003)