Utah Statutes

§ 59-27-105 — Sexually Explicit Business and Escort Service Fund -- Administrative charge.

Utah·Title 59 Revenue and Taxation·Ch. 59-27 Sexually Explicit Business and Escort Service Tax
(1)There is created an expendable special revenue fund called the "Sexually Explicit Business and Escort Service Fund."
(2)(2)(a) Except as provided in Subsection (3), the fund consists of all amounts collected by the commission under this chapter.
(2)(b) (2)(b)(i) The money in the fund shall be invested by the state treasurer pursuant to Title 51, Chapter 7, State Money Management Act.
(2)(b)(ii) All interest or other earnings derived from the fund money shall be deposited in the fund.
(3)Notwithstanding any other provision of this chapter, the commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenues the commission collects from a tax under this chapter.
(4)(4)(a) Fund money shall be used as provided in this Subsection (4).
(4)

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Related

Bushco v. Utah State Tax Commission
2009 UT 73 (Utah Supreme Court, 2009)
8 case citations

Legislative History

Amended by Chapter 173, 2025 General Session; Amended by Chapter 214, 2025 General Session

Nearby Sections

15
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