Skip to main content
Loading…
This section is included in your selections.

(1) Except as herein provided, and except insofar as they are inconsistent with the provisions of the Local Sales and Use Tax Act, all of the provisions of Part 1, Chapter 12, Title 59, Utah Code Annotated 1953, as amended, and in force and effect on the effective date of this Chapter, insofar as they relate to sales taxes, excepting Sections 59-12-101 and 59-12-119 thereof, and excepting for the amount of the sales tax levied therein, are hereby adopted and made a part of this Ordinance as though fully set forth herein.

(2) Wherever, and to the extent that in Part 1, Chapter 12, Title 59, Utah Code Annotated 1953, as amended, the State of Utah is named or referred to as the "taxing agency," the name of this City shall be substituted therefor. Nothing in this subparagraph (2) shall be deemed to require substitution of the name of the City 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 City 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 City 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.

(3) Any amendments made by the Utah Legislature to Part 1, Chapter 12, Title 59, Utah Code Annotated 1953, as amended, which would be applicable to the City are hereby incorporated herein by reference and shall be effective upon the date they are effective as a Utah statute.