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2-4-9. Incorporation of state law.
(1) Except as hereinafter provided, and except insofar
as they are inconsistent with the provisions of the Tourism, Recreation,
Cultural and Convention Facilities Tax Act, all of the provisions of Part
1, Chapter 12, Title 59, Utah Code Annotated 1953, as amended, in force
and effect on the effective date of this ordinance, insofar as they relate
to the tax imposed by this ordinance, excepting §§59-12-101 and 59-12-119
thereof, 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, the state of Utah is named or
referred to as the taxing agency, the name Tooele County shall be substituted
therefor. Nothing in this subsection shall be deemed to require substitution
of the county's name for "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, neither shall the name of the county 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 county or any agency thereof,
rather than by or against the State Tax Commission in performing the functions
incident to the administration or operation of the ordinance. (Ord. 96-18,
7/2/96)
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