§ 59-27-104 — Payment of tax.

(1) Subject to Subsection (2), a sexually explicit business or escort service subject to the tax imposed by this chapter shall file a return with the commission and pay the tax calculated on the return to the commission:

(1)(a) quarterly on or before the last day of the month immediately following the last day of the previous calendar quarter if:
(1)(a)(i) the sexually explicit business or escort service is required to file a quarterly sales and use tax return with the commission under Section 59-12-107; or
(1)(a)(ii) the sexually explicit business or escort service is not required to file a sales and use tax return with the commission under Chapter 12, Sales and Use Tax Act; or
(1)(b) monthly on or before the last day of the month immediately following the last day of the previous calendar month if the sexually explicit business is required to file a monthly sales and use tax return with the commission under Section 59-12-108.
(2) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to:

(2)(a) establish standards for determining whether an operation is a sexually explicit business or escort service; and
(2)(b) determine, for purposes of Section 59-27-102, amounts that are similar to an amount paid for:
(2)(b)(i) a salary;
(2)(b)(ii) a fee;
(2)(b)(iii) a commission;
(2)(b)(iv) hire; or
(2)(b)(v) profit.

Legislative History

Amended by Chapter 382, 2008 General Session