§ 59-12-302. Collection of tax -- Administrative fee.  


Latest version.
  • (1) Except as provided in Subsection (2) or (3), the tax authorized under this part shall be administered, collected, and enforced in accordance with:
    (a) the same procedures used to administer, collect, and enforce the tax under:
    (i)Part 1, Tax Collection; or
    (ii)Part 2, Local Sales and Use Tax Act; and
    (b)Chapter 1, General Taxation Policies.
    (2) The location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215.
    (3) A tax under this part is not subject to Section 59-12-107.1 or 59-12-123 or Subsections 59-12-205(2) through (6).
    (4) The commission:
    (a) shall distribute the revenues collected from the tax to the county within which the revenues were collected; and
    (b) shall retain and deposit an administrative charge in accordance with Section 59-1-306 from revenues the commission collects from a tax under this part.
Amended by Chapter 288, 2011 General Session
Amended by Chapter 309, 2011 General Session, (Coordination Clause)
Amended by Chapter 309, 2011 General Session