59-12-354. Collection of tax -- Administrative charge.
(1) Except as provided in Subsectionsand, the tax authorized under this part shall be administered, collected, enforced, and interpreted in accordance with: (2) (3) the same procedures used to administer, collect, enforce, and interpret the tax under: Part 1, Tax Collection; or Part 2, Local Sales and Use Tax Act; and Chapter 1, General Taxation Policies.
(2) The location of a transaction shall be determined in accordance with Sectionsthrough. 59-12-211 59-12-215 Except as provided in Subsection, the commission shall distribute the revenue collected from the tax to: (2)(c) the municipality within which the revenue was collected, for a tax imposed under this part by a municipality; or the Utah Fairpark Area Investment and Restoration District, for a tax imposed under this part by the Utah Fairpark Area Investment and Restoration District; the Point of the Mountain State Land Authority, for a tax imposed under Subsection; and 59-12-352(6) the creating entity of a major sporting event venue zone, for a tax imposed under Subsection. 59-12-352(7) The commission shall retain and deposit an administrative charge in accordance with Sectionfrom the revenue the commission collects from a tax under this part. 59-1-306
(3) A tax under this part is not subject to Sectionoror Subsectionsandthrough (6). 59-12-107.1 59-12-123 59-12-205(2) (4)