§ 59-27-102 — Definitions.

Utah § 59-27-102

• Jurisdiction: Utah
• Title 59: Revenue and Taxation
• Ch. 59-27: Sexually Explicit Business and Escort Service Tax

Text

(1) "Escort" means any individual who is available to the public for the purpose of accompanying another individual for:

(1)(a) companionship; and
(1)(b) (1)(b)(i) a salary;
(1)(b)(ii) a fee;
(1)(b)(iii) a commission;
(1)(b)(iv) hire;
(1)(b)(v) profit; or
(1)(b)(vi) any amount similar to an amount listed in this Subsection (1)(b).
(2) "Escort service" means any person who furnishes or arranges for an escort to accompany another individual for:

(2)(a) companionship; and
(2)(b) (2)(b)(i) a salary;
(2)(b)(ii) a fee;
(2)(b)(iii) a commission;
(2)(b)(iv) hire;
(2)(b)(v) profit; or
(2)(b)(vi) any amount similar to an amount listed in this Subsection (2)(b).
(3) "Nude or partially denuded individual" means an individual with any of the following less than completely and opaquely covered:

(3)(a) genitals;
(3)(b) the pubic region; or
(3)(c) a female breast below a point immediately above the top of the areola.
(4) "Sexually explicit business" means a business at which any nude or partially denuded individual, regardless of whether the nude or partially denuded individual is an employee of the sexually explicit business or an independent contractor, performs any service:

(4)(a) personally on the premises of the sexually explicit business;
(4)(b) during at least 30 consecutive or nonconsecutive days within a calendar year; and
(4)(c) for:
(4)(c)(i) a salary;
(4)(c)(ii) a fee;
(4)(c)(iii) a commission;
(4)(c)(iv) hire;
(4)(c)(v) profit; or
(4)(c)(vi) any amount similar to an amount listed in this Subsection (4)(c).

Legislative History

Enacted by Chapter 214, 2004 General Session