Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-12-206 — Collection of taxes by commission -- Administrative charge
(1)
The commission shall transmit the sales and use tax revenues the commission collects in accordance with a contract with any county, city, or town monthly by electronic funds transfer.
(2)
The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from revenues the commission collects from a tax under this part.
Source: official text