Section 302 - Collection of tax -- Administrative charge.

UT Code § 59-12-302 (2019) (N/A)

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(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.

(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

(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 revenue collected from the tax to the county within which the revenue was collected; and (b) shall retain and deposit an administrative charge in accordance with Section 59-1-306 from revenue the commission collects from a tax under this part.

(a) shall distribute the revenue collected from the tax to the county within which the revenue was collected; and

(b) shall retain and deposit an administrative charge in accordance with Section 59-1-306 from revenue the commission collects from a tax under this part.

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