§ 59-12-2206 — Administration, collection, and enforcement of a sales and use tax under this part -- Transmission of revenue monthly by electronic funds transfer -- Transfer of revenue to a public transit district or eligible political subdivision.

Utah § 59-12-2206

• Jurisdiction: Utah
• Title 59: Revenue and Taxation
• Ch. 59-12: Sales and Use Tax Act
• Part 59-12-22: Local Option Sales and Use Taxes for Transportation Act

Text

(1) Except as provided in Subsection (2), the commission shall administer, collect, and enforce a sales and use tax imposed under this part.
(2) The commission shall administer, collect, and enforce a sales and use tax imposed under this part in accordance with:
(2)(a) the same procedures used to administer, collect, and enforce a tax under:
(2)(a)(i) Part 1, Tax Collection; or
(2)(a)(ii) Part 2, Local Sales and Use Tax Act; and
(2)(b) Chapter 1, General Taxation Policies.
(3) A sales and use tax under this part is not subject to Subsections 59-12-205(2) and (4) through (6).
(4) Subject to Section 59-12-2207 and except as provided in Subsections (5) and (6) or another provision of this part, the state treasurer shall transmit revenue collected within a county, city, or town from a sales and use tax under this part to the county, city, or town legislative body monthly by electronic funds transfer.
(5) Beginning no sooner than January 1, 2026, and subject to Section 59-12-205, before transmitting revenue as described in Subsection (4), and before application of Subsection (6), and as described in Section 63N-3-610.1, beginning the first day of a calendar quarter after the year set in the proposal and after the sales and use tax boundary for a convention center reinvestment zone is established under Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act, the commission, at least annually, shall transfer an amount equal to 100% of the sales and use tax increment, as that term is defined in Section 63N-3-602, from a sales and use tax on transactions occurring within an established sales and use tax boundary, as that term is defined in Section 63N-3-602, to a convention center public infrastructure district created in accordance with Section 17D-4-202.1 for sales and use taxes imposed by a county of the first class pursuant to:
(5)(a) Section 59-12-2213;
(5)(b) Section 59-12-2214;
(5)(c) Section 59-12-2217;
(5)(d) Section 59-12-2219; and
(5)(e) Section 59-12-2220.
(6) (6)(a) Subject to Section 59-12-2207, and except as provided in Subsection (6)(b), the state treasurer shall transfer revenue collected within a county, city, or town from a sales and use tax under this part directly to a public transit district organized under Title 17B, Chapter 2a, Part 8, Public Transit District Act, or an eligible political subdivision as defined in Section 59-12-2202, if the county, city, or town legislative body:
(6)(a)(i) provides written notice to the commission and the state treasurer requesting the transfer; and
(6)(a)(ii) designates the public transit district or eligible political subdivision to which the county, city, or town legislative body requests the state treasurer to transfer the revenue.
(6)(b) The commission shall transmit a portion of the revenue collected within a county, city, or town from a sales and use tax under this part that would be transferred to a public transit district or an eligible political subdivision under Subsection (6)(a) to the county, city, or town to fund public transit fixed guideway safety oversight under Section 72-1-214 if the county, city, or town legislative body:
(6)(b)(i) provides written notice to the commission and the state treasurer requesting the transfer; and
(6)(b)(ii) specifies the amount of revenue required to be transmitted to the county, city, or town.

Legislative History

Amended by Chapter 400, 2025 General Session