Section 59-12-2206 - Administration, collection, and enforcement of a sales and use tax under this part - Transmission of revenue monthly by electronic funds transfer - Transfer of revenue to a public transit district or eligible political subdivision(1) Except as provided in Subsection (2), the commission shall administer, collect, and enforce a sales and use tax imposed under this part.(2) The commission shall administer, collect, and enforce a sales and use tax imposed under this part in accordance with: (a) the same procedures used to administer, collect, and enforce a tax under:(i) Part 1, Tax Collection; or(ii) Part 2, Local Sales and Use Tax Act; and(b) Chapter 1, General Taxation Policies.(3) A sales and use tax under this part is not subject to Subsections 59-12-205(2) through (5).(4) Subject to Section 59-12-2207 and except as provided in Subsection (5) or another provision of this part, the state treasurer shall transmit revenue collected within a county, city, or town from a sales and use tax under this part to the county, city, or town legislative body monthly by electronic funds transfer.(5)(a) Subject to Section 59-12-2207, and except as provided in Subsection (5)(b), the state treasurer shall transfer revenue collected within a county, city, or town from a sales and use tax under this part directly to a public transit district organized under Title 17B, Chapter 2a, Part 8, Public Transit District Act, or an eligible political subdivision as defined in Section 59-12-2219, if the county, city, or town legislative body:(i) provides written notice to the commission and the state treasurer requesting the transfer; and(ii) designates the public transit district or eligible political subdivision to which the county, city, or town legislative body requests the state treasurer to transfer the revenue.(b) The commission shall transmit a portion of the revenue collected within a county, city, or town from a sales and use tax under this part that would be transferred to a public transit district or an eligible political subdivision under Subsection (5)(a) to the county, city, or town to fund public transit fixed guideway safety oversight under Section 72-1-214 if the county, city, or town legislative body:(i) provides written notice to the commission and the state treasurer requesting the transfer; and(ii) specifies the amount of revenue required to be transmitted to the county, city, or town.Amended by Chapter 471, 2023 General Session ,§ 33, eff. 5/3/2023.Amended by Chapter 312, 2018 General Session ,§ 21, eff. 5/8/2018.Amended by Chapter 258, 2018 General Session ,§ 13, eff. 5/8/2018.Amended by Chapter 160, 2017 General Session ,§ 1, eff. 5/9/2017.Amended by Chapter 364, 2016 General Session ,§ 13, eff. 5/10/2016.Amended by Chapter 275, 2015 General Session ,§ 3, eff. 7/1/2015.Enacted by Chapter 263, 2010 General Session