59-12-206 - Collection of taxes by commission -- Charge for service. - Utah Statutes

59-12-206. Collection of taxes by commission -- Charge for service.
(1) All sales and use taxes collected by the commission pursuant to contract with anycity, town, or county shall be transmitted by electronic funds transfer by the commission to suchcity, town, or county monthly, and the commission shall charge the city, town, or county for thecommission's services specified in this part an amount sufficient to reimburse the commission forthe cost to it in rendering the services. This charge may not exceed an amount equal to 1-1/2% ofthe sales or use tax imposed by the ordinance of the applicable city, town, or county.
(2) Beginning July 1, 1994, this administrative charge shall be placed in a restrictedaccount, called the Sales and Use Tax Administrative Fees Account. Appropriations may bemade from this account for sales tax administration.

Amended by Chapter 226, 1995 General Session