Section 59-12-302 - Collection of tax - Administrative charge(1) Except as provided in Subsections (2), (3), and (4), 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 (5).(4) A county auditor may make referrals to the commission to assist the commission in determining whether to require an audit of any person that is required to remit a tax authorized under this part.(5) The commission: (a) shall distribute the revenue collected from the tax to the county within which the revenue was collected; and(b) shall retain and deposit an administrative charge in accordance with Section 59-1-306 from revenue the commission collects from a tax under this part.Amended by Chapter 471, 2023 General Session ,§ 21, eff. 5/3/2023.Amended by Chapter 376, 2021 General Session ,§ 4, eff. 5/5/2021.Amended by Chapter 315, 2020 General Session ,§ 4, eff. 5/12/2020.Amended by Chapter 312, 2018 General Session ,§ 10, eff. 5/8/2018.Amended by Chapter 258, 2018 General Session ,§ 2, eff. 5/8/2018.Amended by Chapter 364, 2016 General Session ,§ 2, eff. 5/10/2016.Amended by Chapter 288, 2011 General Session
Amended by Chapter 309, 2011 General Session, (Coordination Clause)
Amended by Chapter 309, 2011 General Session