{"data":{"id":"us-ut/utah-code-59-12-354","jurisdiction":"us-ut","citation":"Utah Code § 59-12-354","heading":"Collection of tax -- Administrative charge.","body":"(1) Except as provided in Subsections (2) and (3), 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)\n(a) The location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215.\n(b) Except as provided in Subsection (2)(c), the commission shall distribute the revenue collected from the tax to:\n(i)\n(A) the municipality within which the revenue was collected, for a tax imposed under this part by a municipality; or\n(B) the Utah Fairpark Area Investment and Restoration District, for a tax imposed under this part by the Utah Fairpark Area Investment and Restoration District;\n(ii) the Point of the Mountain State Land Authority, for a tax imposed under Subsection 59-12-352(6); and\n(iii) the creating entity of a major sporting event venue zone, for a tax imposed under Subsection 59-12-352(7).\n(c) The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenue the commission collects from a tax under this part.\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).","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-S354.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"d45e15ab47f0b468dba8ff902a9c814b01c54f8015a8e23eb099b94518f614d3","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-12-352","next":"us-ut/utah-code-59-12-355"},"notice":"GroundRules: Original legal text. Not legal advice."}