tax -- Administration, collection, and enforcement of tax by commission -- Administrative charge -- Enactment or repeal of tax -- Annexation -- Notice. (1) (a) As used in this section, "eligible city or town" means a city or town that imposed a tax under this part on July 1, 2016. (b) Subject to the other provisions of this section and except as provided in Subsection (2) or (3), the legislative body of an eligible city or town may impose a sales and use tax of up to .20% on the transactions: (i) described in Subsection 59-12-103(1); and (ii) within the city or town. (c) A city or town legislative body that imposes a tax under Subsection (1)(b) shall expend the revenue collected from the tax for the same purposes for which the city or town may expend the city's or town's general fund revenue. (d) For purposes of this Subsection (1), the location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215. (2) (a) A city or town legislative body may not impose a tax under this section on: (i) the sales and uses described in Section 59-12-104 to the extent the sales and uses are exempt from taxation under Section 59-12-104; and (ii) except as provided in Subsection (2)(b), amounts paid or charged for food and food ingredients. (b) A city or town legislative body imposing a tax under this section shall impose the tax on the purchase price or sales price for amounts paid or charged for food and food ingredients if the food and food ingredients are sold as part of a bundled transaction attributable to food and food ingredients and tangible personal property other than food and food ingredients. (3) An eligible city or town may impose a tax under this part until no later than June 30, 2030. (4) The commission shall transmit revenue collected within a city or town from a tax under this part: (a) to the city or town legislative body; (b) monthly; and (c) by electronic funds transfer. (5) (a) Except as provided in Subsection (5)(b), the commission shall administer, collect, and enforce a tax under this part in accordance with: (i) the same procedures used to administer, collect, and enforce the tax under: (A) Part 1, Tax Collection; or (B) Part 2, Local Sales and Use Tax Act; and (ii) Chapter 1, General Taxation Policies. (b) A tax under this part is not subject to Subsections 59-12-205(2) and (4) through (6). (6) The commission shall retain and deposit an administrative charge in accordance with Section
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