59-12-2206 - Administration, collection, and enforcement of a sales and use tax under this part -- Transmission of revenues monthly by electronic funds transfer -- Transfer of revenues to a public tra
59-12-2206. Administration, collection, and enforcement of a sales and use taxunder this part -- Transmission of revenues monthly by electronic funds transfer --Transfer of revenues to a public transit district.
(1) Except as provided in Subsection (2), the commission shall administer, collect, andenforce a sales and use tax imposed under this part.
(2) The commission shall administer, collect, and enforce a sales and use tax imposedunder this part in accordance with:
(a) the same procedures used to administer, collect, and enforce a tax under:
(i) Part 1, Tax Collection; or
(ii) Part 2, Local Sales and Use Tax Act; and
(b) Chapter 1, General Taxation Policies.
(3) A sales and use tax under this part is not subject to Subsections 59-12-205(2) through(6).
(4) Subject to Section 59-12-2207 and except as provided in Subsection (5) or anotherprovision of this part, the state treasurer shall transmit revenues collected within a county, city, ortown from a sales and use tax under this part to the county, city, or town legislative body monthlyby electronic funds transfer.
(5) Subject to Section 59-12-2207, the state treasurer shall transfer revenues collectedwithin a county, city, or town from a sales and use tax under this part directly to a public transitdistrict organized under Title 17B, Chapter 2a, Part 8, Public Transit District Act, if the county,city, or town legislative body:
(a) provides written notice to the state treasurer requesting the transfer; and
(b) designates the public transit district to which the county, city, or town legislativebody requests the state treasurer to transfer the revenues.
Enacted by Chapter 263, 2010 General Session