Utah Code Ann. § 59-12-2206 – Administration, collection, and enforcement of a sales and use tax under this part -- Transmission of revenues monthly by electronic funds transfer -- Transfer of revenues to a public transit district.

(1) Except as provided in Subsection (2), the commission shall administer, collect, and enforce a sales and use tax imposed under this part.
(2) The commission shall administer, collect, and enforce a sales and use tax imposed under this part in accordance with:
1. (a) the same procedures used to administer, collect, and enforce a tax under:
  1. (i) Part 1, Tax Collection; or
  2. (ii) Part 2, Local Sales and Use Tax Act; and
2. (b) Chapter 1, General Taxation Policies.
(3) A sales and use tax under this part is not subject to Subsections 59-12-205(2) through (6).
(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 revenues 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) Subject to Section 59-12-2207, the state treasurer shall transfer revenues 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, if the county, city, or town legislative body:
1. (a) provides written notice to the state treasurer requesting the transfer; and
2. (b) designates the public transit district to which the county, city, or town legislative body requests the state treasurer to transfer the revenues.