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Code · Utah · Title 59 — Revenue and Taxation · Chapter 12

59-12-1403. Distribution of revenues -- Administrative costs.

159 words·~1 min read·/ut/title-59/chapter-12/59-12-1403

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59-12-1403. Distribution of revenues -- Administrative costs.
(a)The city or town legislative body shall by ordinance provide for the distribution of the entire amount of the revenues collected from the tax imposed by this part:
(i)in accordance with this section; and
(ii)as stated in the opinion question described in Subsection 59-12-1402(1) .
(b)A city or town may participate in an interlocal agreement provided for under Section 59-12-704 and distribute the revenues collected from the tax imposed by this part to participants in the interlocal agreement.
(c)Subject to Subsection (1)(a) , revenues collected from the tax shall be used for one or more organizations or facilities defined in Section 59-12-702 .
(2)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 part.
Amended by Chapter 309 , 2011 General Session
Amended by Chapter 416 , 2011 General Session
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