2006 Utah Code - 19-6-808 — Payment of recycling fee.

     19-6-808.   Payment of recycling fee.
     (1) The recycling fee shall be paid by the tire retailer to the commission:
     (a) on or before the last day of the month following the calendar quarter in which the sale occurs for quarterly filers; and
     (b) the last day of January following the end of the calendar year for annual filers.
     (2) The payment shall be accompanied by the form prescribed by the commission.
     (3) (a) The proceeds of the fee shall be transferred by the commission to the fund for payment of partial reimbursement.
     (b) The commission may retain an amount not to exceed 2-1/2% of the recycling fee collected under this part for the cost to it of rendering its services.
     (4) (a) The commission shall administer, collect, and enforce the fee authorized under this part pursuant to the same procedures used in the administration, collection, and enforcement of the general state sales and use tax under Title 59, Chapter 12, Sales and Use Tax Act, and the provisions of Title 59, Chapter 1, General Taxation Policies. The tire retailer may retain 2-1/2% of the recycling fee collected under this part for the cost of collecting the fee.
     (b) The exemptions from the general state sales and use tax provided for in Section 59-12-104 do not apply to this part.
     (5) The fee imposed by this part is in addition to all other state, county, or municipal fees and taxes imposed on the sale of new tires.

Amended by Chapter 256, 2002 General Session