Section 2206 – Administration, collection, and enforcement of a sales and use tax under this part — Transmission of revenue monthly by electronic funds transfer — Transfer of revenue to a public transit district or eligible political subdivision.

• (1) Except as provided in Subsection (2), the commission shall administer, collect, and enforce a sales and use tax imposed under this part.

• (2) The commission shall administer, collect, and enforce a sales and use tax imposed under 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 another provision of this part, the state treasurer shall transmit revenue collected within a county, city, or town from a sales and use tax under this part to the county, city, or town legislative body monthly by electronic funds transfer.

• (5)
  • (a) Subject to Section 59-12-2207, and except as provided in Subsection (5)(b), the state treasurer shall transfer revenue collected within a county, city, or town from a sales and use tax under this part directly to a public transit district organized under Title 17B, Chapter 2a, Part 8, Public Transit District Act, or an eligible political subdivision as defined in Section 59-12-2219, if the county, city, or town legislative body:
    • (i) provides written notice to the commission and the state treasurer requesting the transfer; and
    • (ii) designates the public transit district or eligible political subdivision to which the county, city, or town legislative body requests the state treasurer to transfer the revenue.
  • (b) The commission shall transmit a portion of the revenue collected within a county, city, or town from a sales and use tax under this part that would be transferred to a public transit district or an eligible political subdivision under Subsection (5)(a) to the county, city, or town to fund public transit fixed guideway safety oversight under Section 72-1-214 if the county, city, or town legislative body:
    • (i) provides written notice to the commission and the state treasurer requesting the transfer; and
    • (ii) specifies the amount of revenue required to be transmitted to the county, city, or town.

Amended by Chapter 258, 2018 General Session
Amended by Chapter 312, 2018 General Session