Utah § 59-12-302 Collection of tax -- Administrative charge.

Utah Statutes

§ 59-12-302 — Collection of tax -- Administrative charge.

Utah·Title 59 Revenue and Taxation·Ch. 59-12 Sales and Use Tax Act·Part 59-12-3 Transient Room Tax

(1)Except as provided in Subsections (2), (3), and (4), the tax authorized under this part shall be administered, collected, enforced, and interpreted in accordance with:

(1)(a) the same procedures used to administer, collect, enforce, and interpret the tax under:

(1)(a)(i) Part 1, Tax Collection; or

(1)(a)(ii) Part 2, Local Sales and Use Tax Act; and

(1)(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) and (4) through (6).

(4)A county auditor may make referrals to the commission to assist the commission in determining whether to require an audit of any person that is required to rem

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(1) Except as provided in Subsections (2), (3), and (4), the tax authorized under this part shall be administered, collected, enforced, and interpreted in accordance with:
(1)(a) the same procedures used to administer, collect, enforce, and interpret the tax under:
(1)(a)(i) Part 1, Tax Collection; or
(1)(a)(ii) Part 2, Local Sales and Use Tax Act; and
(1)(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) and (4) through (6).
(4) A county auditor may make referrals to the commission to assist the commission in determining whether to require an audit of any person that is required to remit a tax authorized under this part.
(5) The commission:
(5)(a) shall distribute the revenue collected from the tax to the county within which the revenue was collected; and
(5)(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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