§ 113.040 ADMINISTRATION, COLLECTION, AND DISTRIBUTION.
   (A)   Taxes imposed pursuant to this subchapter shall be levied at the same time and collected in the same manner as provided for in UCA §§ 59-12-201 et seq. (l953), as amended, except that the revenue derived from the tax is not subject to the collection and distribution procedures established pursuant to the provisions of UCA § 59-12-205(2) (1953), as amended. Revenues collected pursuant to this subchapter shall be distributed in accordance with UCA § 59-12-902(3) and the rules adopted by the State Tax Commission pursuant to UCA § 59-12-902(3)(d). All revenues so collected shall be revenues of either the county or of any other county entitled to distribution of the same, pursuant to the statute.
   (B)   Any records, tax returns, or other information of any person, corporation, company, or other group or organization subject to the taxes imposed by this subchapter which relate to the calculation, collection, or remittance to the State Tax Commission of such taxes shall be subject to review, inspection, and auditing by the county.
   (C)   The fee charged to the county by the State Tax Commission under UCA § 59-12-206 (1953), as amended, shall be based on the distribution amount resulting after all the applicable distribution calculations under UCA § 59-12-902(3) have been made.
(Ord. 1997-4, passed 8-25-1997)