(A) (1) Taxes imposed pursuant to this subchapter shall be levied at the same time and collected in the same manner as provided for in U.C.A. §§ 59-12-201 et seq., 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 U.C.A. § 59-12-205(2), as amended.
(2) Revenues collected pursuant to this subchapter shall be distributed in accordance with U.C.A. Title 59, Chapter 12, Part 11 and the rules adopted by the State Tax Commission pursuant to U.C.A. Title 59, Chapter 12, Part 11. 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 U.C.A. § 59-12-206, as amended, shall be based on the distribution amount resulting after all the applicable distribution calculations under U.C.A. § 59-12-1102 have been made.
(Ord. 97-6-1, passed 6-16-1997)