Collection of tax.

  1. Law
  2. Utah Code
  3. Revenue and Taxation
  4. State Transient Room Tax Act
  5. Collection of tax.

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Affected by 63I-1-259 on 1/1/2023

Effective 1/1/2018
59-28-104. Collection of tax.
  • (1) Except as provided in Subsection (2), the commission shall administer, collect, and enforce a tax under this chapter in accordance with:
    • (a)Chapter 1, General Taxation Policies; and
    • (b) the same procedures used to administer, collect, and enforce the tax under Chapter 12, Part 1, Tax Collection.
  • (2) A tax under this chapter is not subject to Section 59-12-107.1 or 59-12-123.
  • (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) 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.




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