59-12-302. Collection of tax -- Administrative charge.
(1) Except as provided in Subsections,, and, the tax authorized under this part shall be administered, collected, enforced, and interpreted in accordance with: (2) (3) (4) the same procedures used to administer, collect, enforce, and interpret the tax under:; or Part 1, Tax Collection; and Part 2, Local Sales and Use Tax Act. Chapter 1, General Taxation Policies
(2) The location of a transaction shall be determined in accordance with Sectionsthrough. 59-12-211 59-12-215
(3) A tax under this part is not subject to Sectionoror Subsectionsand (4) through (6). 59-12-107.1 59-12-123 59-12-205(2)
(4) A county auditor may make referrals to the commission to assist the commission in determining whether to require an audit of any person that is required to remit a tax authorized under this part.
(5) The commission: shall distribute the revenue collected from the tax to the county within which the revenue was collected; and shall retain and deposit an administrative charge in accordance with Sectionfrom revenue the commission collects from a tax under this part. 59-1-306