3.06.050 Collection of transient room tax - Contract with the State Tax Commission.
1. The tax shall be levied at the same time and collected in the same manner as provided in U.C.A. Section 59-12-201, et seq., otherwise known as the Local Sales and Use Tax Act.
2. Within 30 days of the effective date of this chapter, Lindon City shall contract with the State Tax Commission for that agency to perform all functions incident to the administration and collection of the tax. The City Council is hereby authorized to enter into such agreements with the State Tax Commission as may be necessary for the continued administration and operation of the transient room tax ordinance enacted by this chapter.
3. Lindon City shall:
a. authorize the State Tax Commission to collect the tax on the first day of a calendar quarter; and
b. notify the State Tax Commission at least thirty (30) days before the day on which the Commission is required to collect the tax. (Ord. 99-15, adopted, 2000)