1. (1) 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) any rules made by the commission under Subsection (3).
2. (2) 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 chapter.

3. (3) The commission may, in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, make rules:

   1. (a) establishing procedures for the collection and remittance of the tax;
   2. (b) establishing standards for determining the amount described in Subsection 59-35-201(2)(b)(ii), consistent with Subsection 59-35-201(3);
   3. (c) establishing reporting requirements; and
   4. (d) providing for the administration of this chapter.

Enacted by Chapter 437, 2026 General Session