59-12-403. Enactment or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Administration, collection, enforcement , and interpretation of tax -- Administrative charge.
(1) For purposes of this section: "Annexation" means an annexation to a city or town under Title 10, Chapter 2, Part 8, Annexation. "Annexing area" means an area that is annexed into a city or town.
(2) Except as provided in Subsectionor, if, on or after April 1, 2008, a city or town enacts or repeals a tax or changes the rate of a tax under this part, the enactment, repeal, or change shall take effect: (2)(c) (d) on the first day of a calendar quarter; and after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsectionfrom the city or town. (2)(b) The notice described in Subsectionshall state: (2)(a)(ii) that the city or town will enact or repeal a tax or change the rate of a tax under this part; the statutory authority for the tax described in Subsection; (2)(b)(i) the effective date of the tax described in Subsection; and (2)(b)(i) if the city or town enacts the tax or changes the rate of the tax described in Subsection, the rate of the tax. (2)(b)(i) If the billing period for a transaction begins before the effective date of the enactment of the tax or the tax rate increase imposed under Section,, or, the enactment of the tax or the tax rate increase takes effect on the first day of the first billing period that begins on or after the effective date of the enactment of the tax or the tax rate increase. 59-12-401 59-12-402 59-12-402.1 The repeal of a tax or a tax rate decrease applies to a billing period if the billing statement for the billing period is produced on or after the effective date of the repeal of the tax or the tax rate decrease imposed under Section,, or. 59-12-401 59-12-402 59-12-402.1 If a tax due under this chapter on a catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment, repeal, or change in the rate of a tax described in Subsectiontakes effect: (2)(a) on the first day of a calendar quarter; and beginning 60 days after the effective date of the enactment, repeal, or change in the rate of the tax under Subsection. (2)(a) In accordance with, the commission may by rule define the term "catalogue sale." Title 63G, Chapter 3, Utah Administrative Rulemaking Act
(3) Except as provided in Subsectionor, if, for an annexation that occurs on or after July 1, 2004, the annexation will result in the enactment, repeal, or change in the rate of a tax under this part for an annexing area, the enactment, repeal, or change shall take effect: (3)(c) (d) on the first day of a calendar quarter; and after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsectionfrom the city or town that annexes the annexing area. (3)(b) The notice described in Subsectionshall state: (3)(a)(ii) that the annexation described in Subsectionwill result in an enactment, repeal, or change in the rate of a tax under this part for the annexing area; (3)(a) the statutory authority for the tax described in Subsection; (3)(b)(i) the effective date of the tax described in Subsection; and (3)(b)(i) if the city or town enacts the tax or changes the rate of the tax described in Subsection, the rate of the tax. (3)(b)(i) If the billing period for a transaction begins before the effective date of the enactment of the tax or the tax rate increase imposed under Section,, or, the enactment of the tax or the tax rate increase takes effect on the first day of the first billing period that begins on or after the effective date of the enactment of the tax or the tax rate increase. 59-12-401 59-12-402 59-12-402.1 The repeal of a tax or a tax rate decrease applies to a billing period if the billing statement for the billing period is produced on or after the effective date of the repeal of the tax or the tax rate decrease imposed under Section,, or. 59-12-401 59-12-402 59-12-402.1 If a tax due under this chapter on a catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment, repeal, or change in the rate of a tax described in Subsectiontakes effect: (3)(a) on the first day of a calendar quarter; and beginning 60 days after the effective date of the enactment, repeal, or change in the rate of the tax under Subsection. (3)(a) In accordance with, the commission may by rule define the term "catalogue sale." Title 63G, Chapter 3, Utah Administrative Rulemaking Act
(4) Except as provided in Subsection, a tax authorized under this part shall be administered, collected, enforced, and interpreted in accordance with: (4)(b) 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 A tax under this part is not subject to Subsectionsand (4) through (6). 59-12-205(2)
(5) 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