UTAH CODE (Last Updated: January 16, 2015) |
Title 59. Revenue and Taxation |
Chapter 12. Sales and Use Tax Act |
Part 3. Transient Room Tax |
§ 59-12-302. Collection of tax -- Administrative fee.
Latest version.
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(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.