1. (1) Except as provided in Subsections (2) and (3), the tax authorized under this part shall be administered, collected, enforced, and interpreted in accordance with:

   1. (a) the same procedures used to administer, collect, enforce, and interpret 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. (2)

   1. (a) The location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215.

   2. (b) Except as provided in Subsection (2)(c), the commission shall distribute the revenue collected from the tax to:

      1. (i)

         1. (A) the municipality within which the revenue was collected, for a tax imposed under this part by a municipality; or
         2. (B) the Utah Fairpark Area Investment and Restoration District, for a tax imposed under this part by the Utah Fairpark Area Investment and Restoration District;
      2. (ii) the Point of the Mountain State Land Authority, for a tax imposed under Subsection 59-12-352(6); and
      3. (iii) the creating entity of a major sporting event venue zone, for a tax imposed under Subsection 59-12-352(7).
   3. (c) The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenue the commission collects from a tax under this part.
3. (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) and (4) through (6).

Amended by Chapter 495, 2025 General Session