A. Except as herein provided, and except insofar as they are inconsistent with the provisions of title 10, chapter 1, part 3, municipal energy sales and use tax act, as well as this chapter, all of the provisions of title 59, chapter 12, part 1, tax collection, as amended, and in force and effect on the effective date hereof, insofar as they relate to sales and use taxes, excepting section 59-12-101 thereof, and excepting for the amount of the sales and use taxes levied therein, are hereby adopted and made a part of this chapter as if fully set forth herein.
B. Wherever, and to the extent that in title 59, chapter 12, part 1, tax collection, the state of Utah is named or referred to as the taxing agency, the name of the municipality shall be substituted, insofar as is necessary for the purposes of that part, as well as title 10, chapter 1, part 3, in the municipal energy sales and use tax act. Nothing in this subsection B shall be deemed to require substitution of the name of the municipality for the word state when that word is used as part of the title of the state tax commission, or of the constitution of Utah, nor shall the name of the municipality be substituted for that of the state in any section when the result of such a substitution would require action to be taken by or against the municipality 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 chapter.
C. Any amendments made to title 59, chapter 12, part 1, tax collection, that relate to levying or collecting a municipal energy sales and use tax is hereby adopted by reference. (Ord. 06-35, 8-16-2006)