§ 3.06.050. Statutes adopted by reference.

The following requirements and provisions of law are adopted and included in this sales and use tax chapter:

A.

The appropriate provisions of Title 59, Chapter 12, Part 2, Utah Code Annotated (1953), as amended, are enacted and incorporated herein by this reference thereto;

B.

The applicable provisions of Title 59, Chapter 12, Utah Code Annotated (1953), are enacted hereby and included in this chapter insofar as they relate to sales and use tax, except that the name of the county, as the taxing agency, shall be substituted for that of the state wherever necessary, that an additional seller's permit shall not be required if one has been or is issued to the seller, and that any retailer who has registered with the State Tax Commission shall not be required to repeat such registration with the county.

(Ord. 1473 (part), 2001: Prior code § 20-5-4 (part), (1) and (2))