59-12-206. Collection of taxes by commission -- Charge for service.
(1) All sales and use taxes collected by the commission pursuant to contract with any
city, town, or county shall be transmitted by electronic funds transfer by the commission to such
city, town, or county monthly, and the commission shall charge the city, town, or county for the
commission's services specified in this part an amount sufficient to reimburse the commission for
the cost to it in rendering the services. This charge may not exceed an amount equal to 1-1/2% of
the sales or use tax imposed by the ordinance of the applicable city, town, or county.
(2) Beginning July 1, 1994, this administrative charge shall be placed in a restricted
account, called the Sales and Use Tax Administrative Fees Account. Appropriations may be
made from this account for sales tax administration.
Amended by Chapter 226, 1995 General Session
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Last revised: Thursday, May 28, 2009