2015 Utah Code
Title 59 - Revenue and Taxation
Chapter 12 - Sales and Use Tax Act
Part 3 - Transient Room Tax
Section 302 - Collection of tax -- Administrative fee.

59-12-302. Collection of tax -- Administrative fee.

• (1) Except as provided in Subsection (2) or (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) 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 (6).

• (4) The commission:
  • (a) shall distribute the revenues collected from the tax to the county within which the revenues were collected; and
  • (b) shall retain and deposit an administrative charge in accordance with Section 59-1-306 from revenues the commission collects from a tax under this part.

Amended by Chapter 288, 2011 General Session
Amended by Chapter 309, 2011 General Session, (Coordination Clause)
Amended by Chapter 309, 2011 General Session