2006 Utah Code - 10-1-405 — Collection of taxes by commission -- Uniform interlocal agreement -- Rulemaking authority -- Charge for services.

     10-1-405.   Collection of taxes by commission -- Uniform interlocal agreement -- Rulemaking authority -- Charge for services.
     (1) Subject to the other provisions of this section, the commission shall collect, enforce, and administer any municipal telecommunications license tax imposed under this part pursuant to:
     (a) the same procedures used in the administration, collection, and enforcement of the state sales and use tax under:
     (i) Title 59, Chapter 1, General Taxation Policies; and
     (ii) Title 59, Chapter 12, Part 1, Tax Collection:
     (A) except for:
     (I) Subsection 59-12-103(2)(e);
     (II) Section 59-12-104;
     (III) Section 59-12-104.1;
     (IV) Section 59-12-104.2; and
     (V) Section 59-12-107.1; and
     (B) except that for purposes of Section 59-12-110, the term "taxpayer" may include a customer from whom a municipal telecommunications license tax is recovered in accordance with Subsection 10-1-403(2); and
     (b) a uniform interlocal agreement:
     (i) between:
     (A) the municipality that imposes the municipal telecommunications license tax; and
     (B) the commission;
     (ii) that is executed under Title 11, Chapter 13, Interlocal Cooperation Act;
     (iii) that complies with Subsection (2)(a); and
     (iv) that is developed by rule in accordance with Subsection (2)(b).
     (2) (a) The uniform interlocal agreement described in Subsection (1) shall provide that the commission shall:
     (i) transmit monies collected under this part:
     (A) monthly; and
     (B) by electronic funds transfer by the commission to the municipality;
     (ii) conduct audits of the municipal telecommunications license tax;
     (iii) charge the municipality for the commission's services under this section in an amount:
     (A) sufficient to reimburse the commission for the cost to the commission in rendering the services; and
     (B) that may not exceed an amount equal to 1.5% of the municipal telecommunications license tax imposed by the ordinance of the municipality; and
     (iv) collect, enforce, and administer the municipal telecommunications license tax authorized under this part pursuant to the same procedures used in the administration, collection, and enforcement of the state sales and use tax as provided in Subsection (1)(a).
     (b) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the commission shall develop a uniform interlocal agreement that meets the requirements of this section.
     (3) The administrative fee charged under Subsection (2)(a) shall be:
     (a) deposited in the Sales and Use Tax Administrative Fees Account; and

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     (b) used for administration of municipal telecommunications license taxes under this part.

Amended by Chapter 253, 2006 General Session