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2025 Utah Code
Title 59 - Revenue and Taxation
Chapter 28 - State Transient Room Tax Act
Section 104 - Collection of tax.
Universal Citation:
UT Code § 59-28-104 (2025)
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Effective 1/1/2018
59-28-104. Collection of tax.
Enacted by Chapter 166, 2017 General Session
59-28-104. Collection of tax.
- (1) Except as provided in Subsection (2), the commission shall administer, collect, and enforce a tax under this chapter in accordance with:
- (a)Chapter 1, General Taxation Policies; and
- (b) the same procedures used to administer, collect, and enforce the tax under Chapter 12, Part 1, Tax Collection.
- (2) A tax under this chapter is not subject to Section 59-12-107.1 or 59-12-123.
- (3) A seller required to collect a tax under this chapter may retain 6% of any amounts the seller is required to remit to the commission under this chapter for the costs of collecting the tax.
- (4) The commission 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 chapter.
Enacted by Chapter 166, 2017 General Session
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