59-12-2206. 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, the commission shall administer, collect, and enforce a sales and use tax imposed under this part. (2)
(2) The commission shall administer, collect, and enforce a sales and use tax imposed under this part in accordance with: the same procedures used to administer, collect, and enforce a tax under:; or Part 1, Tax Collection; and Part 2, Local Sales and Use Tax Act. Chapter 1, General Taxation Policies
(3) A sales and use tax under this part is not subject to Subsectionsand (4) through (6). 59-12-205(2)
(4) Subject to Sectionand except as provided in Subsectionsandor 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. 59-12-2207 (5) (6)
(5) Beginning no sooner than January 1, 2026, and subject to Section, before transmitting revenue as described in Subsection, and before application of Subsection, and as described in Section, beginning the first day of a calendar quarter after the year set in the proposal and after the sales and use tax boundary for a convention center reinvestment zone is established under Title 63N, Chapter 23, Part 3, Convention Center Reinvestment Zone, the commission, at least annually, shall transfer an amount equal to 100% of the sales and use tax increment, as that term is defined in Section, from a sales and use tax on transactions occurring within an established sales and use tax boundary, as that term is defined in Section, to a convention center public infrastructure district created in accordance with Sectionfor sales and use taxes imposed by a county of the first class in accordance with: 59-12-205 (4) (6) 63N-23-306 63N-23-101 63N-23-101 17D-4-202.1 Section; 59-12-2213 Section; 59-12-2214 Section; 59-12-2217 Section; and 59-12-2219 Section. 59-12-2220
(6) Subject to Section, and except as provided in Subsection, 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, or an eligible political subdivision as defined in Section, if the county, city, or town legislative body: 59-12-2207 (6)(b) Title 17B, Chapter 2a, Part 8, Public Transit District Act 59-12-2202 provides written notice to the commission and the state treasurer requesting the transfer; and 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. 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 Subsectionto the county, city, or town to fund public transit fixed guideway safety oversight under Sectionif the county, city, or town legislative body: (6)(a) 72-1-214 provides written notice to the commission and the state treasurer requesting the transfer; and specifies the amount of revenue required to be transmitted to the county, city, or town.