59-12-354 - Collection of tax -- Administrative fee -- Penalties -- Commission to interpret, audit, and adjudicate transient room tax.
59-12-354. Collection of tax -- Administrative fee -- Penalties -- Commission tointerpret, audit, and adjudicate transient room tax.
(1) Except as provided in Subsections (2) and (3), the tax authorized under this part shallbe administered, collected, and enforced in accordance with:
(a) the same procedures used to administer, collect, and enforce the tax under:
(i) Part 1, Tax Collection; or
(ii) Part 2, Local Sales and Use Tax Act; and
(b) Chapter 1, General Taxation Policies.
(2) Notwithstanding Section 59-12-206, a municipality imposing a tax under this part:
(a) may collect the tax and is not required to:
(i) transmit revenues generated by the tax to the commission; or
(ii) contract with the commission to collect the tax;
(b) shall report the revenues it collects to the commission as provided in Sections59-12-211 through 59-12-215; and
(c) subject to the limitations of Subsections (4) and (5), may adopt an ordinanceimposing penalties and interest on a person who:
(i) is required to pay the tax under this part; and
(ii) does not remit the tax to the collecting agent in a timely manner.
(d) (i) If the commission collects a tax under this part, the commission:
(A) except as provided in Subsection (2)(d)(i)(B), shall distribute the revenues generatedby the tax to the municipality within which the revenues were generated; and
(B) notwithstanding Subsection (2)(d)(i)(A), may retain an amount of tax collected underthis part of not to exceed the lesser of:
(I) 1.5%; or
(II) an amount equal to the cost to the commission of administering this part.
(ii) Any amount the commission retains under Subsection (2)(d)(i)(B) shall be:
(A) placed in the Sales and Use Tax Administrative Fees Account; and
(B) used as provided in Subsection 59-12-206(2).
(3) A tax under this part is not subject to Section 59-12-107.1 or 59-12-123 orSubsections 59-12-205(2) through (6).
(4) A governing body of a municipality adopting an ordinance imposing penalties andinterest under Subsection (2)(c) may impose penalties and interest in amounts that are less thanor equal to the penalties and interest rates authorized for the commission under Sections59-1-401 and 59-1-402.
(5) A municipality may adopt an ordinance imposing penalties and interest underSubsection (2)(c) only if the municipality does not contract with the commission to collect thetax.
(6) If a municipality elects to collect the tax as provided in Subsection (2), thecommission shall interpret, audit, and adjudicate the tax imposed under this part.
Amended by Chapter 384, 2008 General Session