Utah Code 59-12-2206. Administration, collection, and enforcement of a sales and use tax under this part — Transmission of revenue monthly by electronic funds transfer — Transfer of revenue to a public transit district or eligible political subdivision
Current as of: 2024 | Check for updates
|
Other versions
(1) Except as provided in Subsection (2), the commission shall administer, collect, and enforce a sales and use tax imposed under this part.
Terms Used In Utah Code 59-12-2206
- City: includes , depending on population, a metro township as defined in Section
10-3c-102 . See Utah Code 68-3-12.5 - Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
- Eligible political subdivision: means a political subdivision that:(11)(a) provides public transit services;(11)(b) is not a public transit district; and(11)(c) is not annexed into a public transit district. See Utah Code 59-12-2202
- Fixed guideway: means the same as that term is defined in Section
59-12-102 . See Utah Code 59-12-2202- Oversight: Committee review of the activities of a Federal agency or program.
- Public transit: means the same as that term is defined in Section
17B-2a-802 . See Utah Code 59-12-2202- Public transit district: means the same as that term is defined in Section
17B-2a-802 . See Utah Code 59-12-2202- State: means the state of Utah, its departments, and agencies. See Utah Code 59-12-102
- Town: includes , depending on population, a metro township as defined in Section
10-3c-102 . See Utah Code 68-3-12.5- Use: means the exercise of any right or power over tangible personal property, a product transferred electronically, or a service under Subsection
59-12-103 (1), incident to the ownership or the leasing of that tangible personal property, product transferred electronically, or service. See Utah Code 59-12-102(2) The commission shall administer, collect, and enforce a sales and use tax imposed under this part in accordance with:(2)(a) the same procedures used to administer, collect, and enforce a tax under:(2)(a)(i) Part 1, Tax Collection; or(2)(a)(ii) Part 2, Local Sales and Use Tax Act; and(3) A sales and use tax under this part is not subject to Subsections 59-12-205(2) through (5).(4) Subject to Section 59-12-2207 and except as provided in Subsection (5) or another provision of this part, the state treasurer shall transmit revenue collected within a county, city, or town from a sales and use tax under this part to the county, city, or town legislative body monthly by electronic funds transfer.(5)(5)(a) Subject to Section 59-12-2207, and except as provided in Subsection (5)(b), the state treasurer shall transfer revenue collected within a county, city, or town from a sales and use tax under this part directly to a public transit district organized under Title 17B, Chapter 2a, Part 8, Public Transit District Act, or an eligible political subdivision as defined in Section 59-12-2219, if the county, city, or town legislative body:(5)(a)(i) provides written notice to the commission and the state treasurer requesting the transfer; and(5)(a)(ii) designates the public transit district or eligible political subdivision to which the county, city, or town legislative body requests the state treasurer to transfer the revenue.(5)(b) The commission shall transmit a portion of the revenue collected within a county, city, or town from a sales and use tax under this part that would be transferred to a public transit district or an eligible political subdivision under Subsection (5)(a) to the county, city, or town to fund public transit fixed guideway safety oversight under Section 72-1-214 if the county, city, or town legislative body:(5)(b)(i) provides written notice to the commission and the state treasurer requesting the transfer; and(5)(b)(ii) specifies the amount of revenue required to be transmitted to the county, city, or town. - Fixed guideway: means the same as that term is defined in Section