2-6-6. Administration, collection and distribution by state.

(1) Taxes imposed pursuant to this chapter shall be imposed and administered in the same manner as a tax imposed under Title 59, Chapter 12, Part 2. Utah Code Annotated, The Local Sales and Use Tax. Revenues collected pursuant to this chapter shall be distributed in accordance with Utah Code Annotated Section 59-12-1102(3) and the rules adopted by the State Tax Commission pursuant to Utah Code Annotated Section 59-12-1102(3)(d). All revenues so collected shall be revenues of either Tooele County or of any other county entitled to distribution of the same pursuant to the statute.

(2) Any records, tax returns or other information of any person, corporation, company, or other group or organization subject to the taxes imposed by this chapter 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 Tooele County.

(3) The fee charged Tooele County by the State Tax Commission under Utah Code Annotated Section 59-12-206 shall be based on the distribution amounts resulting after all the applicable distribution calculations under Utah Code Annotated Section 59-12-1102(3) have been made. (Ord. 2000-15, 5/23/00)