(1) Except as provided in Subsections (2) and (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)

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

2. (b) The commission:

   1. (i) except as provided in Subsection (2)(b)(ii), shall distribute the revenue collected from the tax to the municipality within which the revenue was collected; and
   2. (ii) 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.