(1) Except as provided in Subsections (2) and (3), the tax authorized under this part shall be administered, collected, enforced, and interpreted in accordance with: (a) the same procedures used to administer, collect, enforce, and interpret the tax under: (i) Part 1, Tax Collection; or (ii) Part 2, Local Sales and Use Tax Act; and (b) Chapter 1, General Taxation Policies. (2) (a) The location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215. (b) Except as provided in Subsection (2)(c), the commission shall distribute the revenue collected from the tax to: (i) (A) the municipality within which the revenue was collected, for a tax imposed under this part by a municipality; or (B) the Utah Fairpark Area Investment and Restoration District, for a tax imposed under this part by the Utah Fairpark Area Investment and Restoration District; (ii) the Point of the Mountain State Land Authority, for a tax imposed under Subsection 59-12-352(6); and (iii) the creating entity of a major sporting event venue zone, for a tax imposed under Subsection 59-12-352(7). (c) The commission shall retain and deposit an administrative charge in accordance with Section
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