59-12-202 - Purpose and intent.
59-12-202. Purpose and intent.
(1) It is the purpose of this part to provide the counties, cities, and towns of the state withan added source of revenue and to thereby assist them to meet their growing financial needs. It isthe legislative intent that this added revenue be used to the greatest possible extent by thecounties, cities, and towns to finance their capital outlay requirements and to service their bondedindebtedness.
(2) It is the purpose of this part to provide an orderly and efficient system ofadministering, operating, and enforcing the state and local option sales and use tax. TheLegislature finds that intervention by counties, cities, and towns into the administration, operation,and enforcement of the local sales and use tax, particularly in the hearing and appeal process,increases the cost of administering both the local option sales and use tax and the state sales anduse tax proceedings, and substantially delays the receipt of revenues for counties, cities, towns,and the state. The Legislature finds that the interests and concerns of counties, cities, and townscan be adequately protected through the commission's enforcement efforts. It is therefore theLegislature's intent to grant the commission exclusive authority to administer, operate, andenforce the local option sales and use tax, without interference from counties, cities, and townsand to allow intervention by any county, city, or town only in the limited circumstances where aparticular hearing or appeal may result in a significant lessening of the revenues of any singlecounty, city, or town.
Amended by Chapter 259, 1994 General Session