59-12-302 - Collection of tax -- Administrative fee -- Penalties -- Commission to interpret, audit, and adjudicate transient room tax.
59-12-302. Collection of tax -- Administrative fee -- Penalties -- Commission tointerpret, audit, and adjudicate transient room tax.
(1) (a) Except as provided in Subsection (1)(b) or (c), the tax authorized under this partshall be administered, collected, and enforced in accordance with:
(i) the same procedures used to administer, collect, and enforce the tax under:
(A) Part 1, Tax Collection; or
(B) Part 2, Local Sales and Use Tax Act; and
(ii) Chapter 1, General Taxation Policies.
(b) (i) Notwithstanding Section 59-12-206, each county may collect the tax imposed bythe county and need not transmit the tax to the commission or contract with the commission tocollect the tax.
(ii) The amount of tax collected shall be reported to the commission as provided inSections 59-12-211 through 59-12-215.
(c) A tax under this part is not subject to Section 59-12-107.1 or 59-12-123 orSubsections 59-12-205(2) through (6).
(d) (i) If the commission collects a tax under this part, the commission:
(A) except as provided in Subsection (1)(d)(i)(B), shall distribute the revenues generatedby the tax to the county within which the revenues were generated; and
(B) notwithstanding Subsection (1)(d)(i)(A), may retain an amount of tax collected underthis part of not to exceed the lesser of:
(I) 1.5%; or
(II) an amount equal to the cost to the commission of administering this part.
(ii) Any amount the commission retains under Subsection (1)(d)(i)(B) shall be:
(A) placed in the Sales and Use Tax Administrative Fees Account; and
(B) used as provided in Subsection 59-12-206(2).
(2) (a) The tax ordinance adopted by a county pursuant to Section 59-12-301 may includeprovisions for the imposition of penalties and interest if a person or entity required to pay a taxunder this part fails to timely remit the tax to the collecting agent.
(b) A county legislative body may not establish penalties and interest by ordinance thatexceed the penalties and interest rates authorized for the commission in Sections 59-1-401 and59-1-402.
(3) A county may adopt an ordinance imposing penalties and interest under Subsection(2) only if the county does not contract with the commission to collect the tax.
(4) If a county elects to collect the tax as provided in Subsection (1), the commissionshall interpret, audit, and adjudicate the tax imposed under this part.
Amended by Chapter 384, 2008 General Session