Utah Code § 59-1-306 — Definition -- State Tax Commission Administrative Charge Account -- Amount of administrative charge -- Deposit of revenue into the restricted account -- Interest deposited into General Fund -- Expenditure of money deposited into the restricted account. (Superseded 1/1/2027)

Superseded 1/1/2027
59-1-306.
Definition -- State Tax Commission Administrative Charge Account -- Amount of administrative charge -- Deposit of revenue into the restricted account -- Interest deposited into General Fund -- Expenditure of money deposited into the restricted account.
(1) As used in this section, "qualifying tax, fee, or charge" means a tax, fee, or charge the commission administers under:
(a) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
(b) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
(c) Section 19-6-714;
(d) Section 19-6-805;
(e) Chapter 12, Sales and Use Tax Act, other than a tax under Chapter 12, Part 1, Tax Collection, or Chapter 12, Part 18, Additional State Sales and Use Tax Act;
(f) Section 59-27-105;
(g) Chapter 31, Cannabinoid Licensing and Tax Act;
(h) Chapter 32, Local Impact Mitigation Tax Act;
(i) Chapter 33, Wind or Solar Electric Generation Facility Capacity Tax;
(j) Chapter 35, Targeted Advertising Tax;
(k) Chapter 37, County Energy Excise Tax Act;
(l) Section 63H-1-205;
(m) Title 63N, Chapter 23, Part 2, Housing and Transit Reinvestment Zone;
(n) Title 63N, Chapter 23, Part 3, Convention Center Reinvestment Zone;
(o) Title 63N, Chapter 23, Part 4, Convention Center Reinvestment Zone in a Capital City;
(p) Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service Charges; or
(q) Title 79, Chapter 6, Part 14, Energy Project Assessment.
(2) There is created a restricted account within the General Fund known as the "State Tax Commission Administrative Charge Account."
(3) Subject to the other provisions of this section, the restricted account shall consist of administrative charges the commission retains and deposits in accordance with this section.
(4) For purposes of this section, the administrative charge is a percentage of revenue the commission collects from each qualifying tax, fee, or charge of not to exceed the lesser of:
(a) 1.5%; or
(b) an equal percentage of revenue the commission collects from each qualifying tax, fee, or charge sufficient to cover the cost to the commission of administering the qualifying taxes, fees, or charges.
(5) The commission shall deposit an administrative charge into the restricted account.
(6) Interest earned on the restricted account shall be deposited into the General Fund.
(7) The commission shall expend money appropriated by the Legislature to the commission from the restricted account to administer qualifying taxes, fees, or charges or to offset general operational expenses.