A. Except as herein provided and except insofar as they are inconsistent with the provisions of Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act, as well as this chapter, all of the provisions of Part 1, Chapter 12, Title 59, of the Utah Code Annotated, as amended, in force and effect on the effective date of the ordinance codified in this chapter, insofar as they relate to sales and use taxes, excepting Sections 59-12-101 and 59-12-119, as amended, thereof, and excepting the amount of the sales and use taxes levied therein, are adopted and made a part of this resolution as if fully set forth herein.

B. Wherever, and to the extent that in Part 1, Chapter 12, Title 59, Utah Code Annotated, as amended, the state of Utah is named or referred to as the “taxing agency,” the name of “Moab City Corporation” shall be substituted insofar as is necessary for the purposes of that part, as well as Part 3, Chapter 1, Title 10, Utah Code Annotated, as amended. Nothing in this subsection shall be deemed to require substitution of the name “Moab City Corporation” for the word “state” when that word is used as part of the title of the Utah State Tax Commission or of the Constitution of Utah or shall the name “Moab City Corporation” 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 of Moab or any agency thereof rather than by or against the Utah State Tax Commission in performing the functions incident to the administration or operation of this chapter.

C. Any amendments made to Part 1, Chapter 12, Title 59, Utah Code Annotated, as amended, which would be applicable to the City of Moab for the purposes of carrying out this chapter are incorporated herein by reference and shall be effective upon the date that they are effective as a Utah statute. (Ord. 97-24 (part), 1997)