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) and (4) through (6).

# (4)

Subject to Section 59-12-2207 and except as provided in Subsections (5) and (6) 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)

Beginning no sooner than January 1, 2026, and subject to Section 59-12-205, before transmitting revenue as described in Subsection (4), and before application of Subsection (6), and as described in Section 63N-23-306, beginning the first day of a calendar quarter after the year set in the proposal and after the sales and use tax boundary for a convention center reinvestment zone is established under Title 63N, Chapter 23, Part 3, Convention Center Reinvestment Zone, the commission, at least annually, shall transfer an amount equal to 100% of the sales and use tax increment, as that term is defined in Section 63N-23-101, from a sales and use tax on transactions occurring within an established sales and use tax boundary, as that term is defined in Section 63N-23-101, to a convention center public infrastructure district created in accordance with Section 17D-4-202.1 for sales and use taxes imposed by a county of the first class in accordance with:

# (a)

Section 59-12-2213;

# (b)

Section 59-12-2214;

# (c)

Section 59-12-2217;

# (d)

Section 59-12-2219; and

# (e)

Section 59-12-2220.

# (6)

# (a)

Subject to Section 59-12-2207, and except as provided in Subsection (6)(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 59-12-2202, 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 (6)(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.