A. Except as herein provided, and except insofar as they are inconsistent with the provisions of Utah Code Annotated title 10, chapter 1, part 3, municipal energy sales and use tax act, as well as this article, all of the provisions of Utah Code Annotated title 59, chapter 12, part 1, as amended, and in force and effect on the effective date hereof, insofar as they relate to sales and use taxes, excepting Utah Code Annotated sections 59-12-101 and 59-12-119 thereof, and excepting for the amount of the sales and use taxes therein, are hereby adopted and made a part of this article as if fully set forth herein.

B. Wherever, and to the extent that in Utah Code Annotated title 59, chapter 12, part 1, as amended, the state of Utah is named or referred to as the “taxing agency,” the name of the city shall be substituted, insofar as is necessary for the purposes of that part, as well as Utah Code Annotated title 10, chapter 1, part 3, as amended. Nothing in this subsection 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 such a 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 article.

C. Any amendments made to Utah Code Annotated title 59, chapter 1, part 1, as amended, which would be applicable to the city for the purposes of carrying out this article are hereby incorporated herein by reference and shall be effective upon the date that they are effective as a Utah statute. (Ord. 6-1-1997, 6-19-1997)