1. (1) Except as provided in Subsection (2), the commission shall administer, collect, and enforce a tax under this chapter in accordance with:

   1. (a) Chapter 1, General Taxation Policies; and
   2. (b) the same procedures used to administer, collect, and enforce the tax under Chapter 12, Part 1, Tax Collection.
2. (2) A tax under this chapter is not subject to Section 59-12-107.1 or 59-12-123.
3. (3) A seller required to collect a tax under this chapter may retain 6% of any amounts the seller is required to remit to the commission under this chapter for the costs of collecting the tax.
4. (4) The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenues the commission collects from a tax under this chapter.

Enacted by Chapter 166, 2017 General Session