2011 Utah Code
Title 59 Revenue and Taxation
Chapter 12 Sales and Use Tax Act
Section 354 Collection of tax -- Administrative charge.

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) The commission:
(i) except as provided in Subsection (2)(b)(ii), shall distribute the revenues collected from the tax to the municipality within which the revenues were collected; and
(ii) shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenues 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 (6).