Section 59-12-354 - Collection of tax - Administrative charge(1) Except as provided in Subsections (2) and (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)(a) The location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215.(b) Except as provided in Subsection (2)(c), the commission shall distribute the revenue collected from the tax to: (i)(A) the municipality within which the revenue was collected, for a tax imposed under this part by a municipality; or(B) the Utah Fairpark Area Investment and Restoration District, for a tax imposed under this part by the Utah Fairpark Area Investment and Restoration District; and(ii) the Point of the Mountain State Land Authority, for a tax imposed under Subsection 59-12-352(6).(c) The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenue the commission collects from a tax under this part.(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 (5).Amended by Chapter 419, 2024 General Session ,§ 54, eff. 5/1/2024.Amended by Chapter 471, 2023 General Session ,§ 22, eff. 5/3/2023.Amended by Chapter 263, 2023 General Session ,§ 10, eff. 5/3/2023.Amended by Chapter 312, 2018 General Session ,§ 11, eff. 5/8/2018.Amended by Chapter 258, 2018 General Session ,§ 3, eff. 5/8/2018.Amended by Chapter 364, 2016 General Session ,§ 3, eff. 5/10/2016.Amended by Chapter 288, 2011 General Session
Amended by Chapter 309, 2011 General Session