2-2-5. Tax imposed B Amount.

(1) There is hereby levied on all persons, companies, corporations, or other like and similar persons, groups, or organizations doing business in the county as motor courts, motels, hotels, inns, or like and similar public accommodations a transient room tax at the rate of three and one-half percent (3.5%) of the rent for every occupancy of a suite, room, or rooms by a transient.

(2) Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of Title 17, Chapter 31, and Title 59, Chapter 12, Part 3, Utah Code Annotated 1953, as amended, from time to time, all of the provisions of Title 59, Chapter 12, Part 1, Utah Code Annotated 1953, as amended, known as the Sales and Use Tax Act, and all of the provisions of Title 59, Chapter 12, Part 2 Utah Code Annotated 1953, as amended, known as the Local Sales and Use Tax Law of Utah, are hereby adopted and made a part of this chapter as though fully set forth herein to the extent the said provisions are relevant and pertinent to the administration and the collection of taxes by the county.

(3) Wherever and to the extent that in Chapter 12, Part 1 of Title 59, Utah Code Annotated 1953, as amended, the State of Utah is named or referred to as the taxing agency, the name of Tooele County shall be substituted therefor. Nothing in this subsection shall be deemed to require substitution of the name of the county for the word "state" when that word is used as part of the title of the State Tax Commission, or of the Constitution of the State of Utah.

(4) If an annual license has been issued to a retailer under §59-12-106, Utah Code Annotated 1953, as amended, an additional license shall not be required by reason of this section, but a copy of such license shall be provided to the county within 30 days after the effective date of this ordinance. (Ord. 2006-27, 9/26/06)