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

247 words·~1 min read·/ut/title-59/chapter-12/59-12-354

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Effective 1/1/2026

(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:

(a)the same procedures used to administer, collect, enforce, and interpret 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 location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215 .

(b)Except as provided in Subsection (2)(c) , the commission shall distribute the revenue collected from the tax to:

(A)the municipality within which the revenue was collected, for a tax imposed under this part by a municipality; or

(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;

(ii)the Point of the Mountain State Land Authority, for a tax imposed under Subsection 59-12-352 (6); and

(iii)the creating entity of a major sporting event venue zone, for a tax imposed under Subsection 59-12-352(7) .

(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).

Amended by Chapter 495 , 2025 General Session