2006 Utah Code - 59-12-1002 — Collection of taxes by commission -- Administration, collection, and enforcement of tax -- Charge for service.

     59-12-1002.   Collection of taxes by commission -- Administration, collection, and enforcement of tax -- Charge for service.
     (1) The commission shall:
     (a) collect the tax imposed by a city or town under this part; and
     (b) subject to Subsection (3), transmit to the city or town monthly by electronic funds transfer the revenues generated by the tax imposed by the city or town.
     (2) (a) Except as provided in Subsection (2)(b), a tax authorized under this part shall be administered, collected, and enforced in accordance with:
     (i) the same procedures used to administer, collect, and enforce the tax under:
     (A) Part 1, Tax Collection; or
     (B) Part 2, Local Sales and Use Tax Act; and
     (ii) Chapter 1, General Taxation Policies.
     (b) Notwithstanding Subsection (2)(a), a tax under this part is not subject to Subsections 59-12-205(2) through (7).
     (3) (a) The commission shall charge a city or town imposing a tax under this part a fee for administering the tax as provided in Subsections (3)(b) and (c).
     (b) The fee shall be in an amount equal to the costs of administering the tax under this part, except that the fee may not exceed 1-1/2% of the revenues generated in the city or town by the tax under this part.
     (c) Fees under this Subsection (3) shall be:
     (i) placed in the Sales and Use Tax Administrative Fees Account; and
     (ii) used for sales tax administration as provided in Subsection 59-12-206(2).

Amended by Chapter 253, 2006 General Session