(1) The Legislature finds that: (a) intervention by counties, cities, and towns into the administration, operation, and enforcement of the local sales and use tax, particularly in the hearing and appeal process, increases the cost of administering both the local option sales and use tax and the state sales and use tax proceedings, and substantially delays the receipt of revenues for counties, cities, towns, and the state; and (b) the interests and concerns of counties, cities, and towns can be adequately protected through the commission's enforcement efforts. (2) The commission has exclusive authority to: (a) administer, operate, and enforce the local option sales and use tax, without interference from counties, cities, or towns; and (b) allow intervention by a county, city, or town only in the limited circumstances where a particular hearing or appeal may result in a significant lessening of the revenues of a single county, city, or town.
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