§ 59-12-354 — Collection of tax -- Administrative charge.

Utah § 59-12-354

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

Text

(1) Except as provided in Subsections (2) and (3), 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) (2)(a) The location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215.
(2)(b) Except as provided in Subsection (2)(c), the commission shall distribute the revenue collected from the tax to:
(2)(b)(i) (2)(b)(i)(A) the municipality within which the revenue was collected, for a tax imposed under this part by a municipality; or
(2)(b)(i)(B) the Utah Fairpark Area Investment and Restoration District, for a tax imposed under this part by the Utah Fairpark Area Investment and Restoration District;
(2)(b)(ii) the Point of the Mountain State Land Authority, for a tax imposed under Subsection 59-12-352(6); and
(2)(b)(iii) the creating entity of a major sporting event venue zone, for a tax imposed under Subsection 59-12-352(7).
(2)(c) The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenue the commission collects from a tax under this part.
(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).

Legislative History

Amended by Chapter 495, 2025 General Session