{"data":{"id":"us-ut/utah-code-59-12-302","jurisdiction":"us-ut","citation":"Utah Code § 59-12-302","heading":"Collection of tax -- Administrative charge.","body":"(1) Except as provided in Subsections (2), (3), and (4), the tax authorized under this part shall be administered, collected, enforced, and interpreted in accordance with:\n(a) the same procedures used to administer, collect, enforce, and interpret the tax under:\n(i) Part 1, Tax Collection; or\n(ii) Part 2, Local Sales and Use Tax Act; and\n(b) Chapter 1, General Taxation Policies.\n(2) The location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215.\n(3) A tax under this part is not subject to Section 59-12-107.1 or 59-12-123 or Subsections 59-12-205(2) and (4) through (6).\n(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.\n(5) The commission:\n(a) shall distribute the revenue collected from the tax to the county within which the revenue was collected; and\n(b) shall retain and deposit an administrative charge in accordance with Section 59-1-306 from revenue the commission collects from a tax under this part.","path":["Title 59 Revenue and Taxation","Chapter 59-12 Sales and Use Tax Act","Part 59-12-3 Transient Room Tax"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter12/59-12-S302.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"d0bcfc6ff02f384bc0aa7aacd5696cb590a6e7f3e056e1a42cfcacfdbb461dd5","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-12-301","next":"us-ut/utah-code-59-12-304"},"notice":"GroundRules: Original legal text. Not legal advice."}