Utah Code Ann. § 59-12-302 – Collection of tax -- Administrative fee.

(1) Except as provided in Subsection (2) or (3), the tax authorized under this part shall be administered, collected, and enforced in accordance with:
1. (a) the same procedures used to administer, collect, and enforce the 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.
(2) The location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215.
(3) A tax under this part is not subject to Section 59-12-107.1 or 59-12-123 or Subsections 59-12-205(2) through (6).
(4) The commission:
1. (a) shall distribute the revenues collected from the tax to the county within which the revenues were collected; and
2. (b) shall retain and deposit an administrative charge in accordance with Section 59-1-306 from revenues the commission collects from a tax under this part.