A. The City shall contract with the Utah State Tax Commission for assessment, administration, and enforcement services for all taxes assessed under this chapter. Sums collected shall be remitted to the City in accordance with that agreement.
B. All persons subject to this chapter shall make remittances in accordance with rules and regulations promulgated by the State Tax Commission and as otherwise mandated by State law.
C. The tax enacted under this chapter shall be paid quarterly, on the first day of January, April, July, and October of each calendar year, unless the licensee is required to submit monthly remittances pursuant to State law or regulations promulgated by the commission. Quarterly payments under this chapter are timely, provided all sums owing are paid in full no later than thirty (30) days from the quarterly payment date.
D. Licensees and all vendors or other persons subject to this chapter, including persons acquiring a business or its assets, are liable for all penalties, interest, costs of collection, statutory liens, and related remedies available to the State Tax Commission for collection of unpaid taxes under the Utah Sales and Use Tax Act, which remedies are incorporated by reference. (Ord. 19-01, 1-8-2019)