(1) The commission shall administer, collect, and enforce a tax under this chapter in accordance with Chapter 1, General Taxation Policies. (2) Subject to Section 59-1-306, the commission shall: (a) deposit 10% of the revenue the commission collects from a tax under this chapter into the State Reinvestment Restricted Account created in Section 51-9-1102; and (b) distribute 90% of the revenue to the county that levied the tax. (3) The commission shall make rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, about the delivered value of taxable energy. (4) The rules made under Subsection (3) shall: (a) provide that an arm's length sales price for taxable energy sold or used by a high-impact consumer is the delivered value to the high-impact consumer, unless the sales price does not include some portion of the taxable energy or component of delivered value; and (b) establish one or more default methods for determining the delivered value one time per calendar year on or before January 31 for taxable energy when the commission determines that the sales price does not accurately reflect delivered value. (5) In establishing a default method under Subsection (4)(b), the commission: (a) shall take into account quantity discounts and other reductions or increases in value that are generally available in the marketplace for various grades or types of property and classes of services; and (b) may consider: (i) generally applicable tariffs for various classes of utility services approved by the Public Service Commission or other governmental entity; (ii) posted prices; (iii) spot-market prices; (iv) trade publications; (v) market data; and (vi) other information and data prescribed by the commission.
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