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2025 Utah Code
Title 59 - Revenue and Taxation
Chapter 27 - Sexually Explicit Business and Escort Service Tax
Section 104 - Payment of tax.
Universal Citation:
UT Code § 59-27-104 (2025)
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59-27-104. Payment of tax.
Amended by Chapter 382, 2008 General Session
- (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:
- (a) quarterly on or before the last day of the month immediately following the last day of the previous calendar quarter if:
- (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
- (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
- (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.
- (a) quarterly on or before the last day of the month immediately following the last day of the previous calendar quarter if:
- (2) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to:
- (a) establish standards for determining whether an operation is a sexually explicit business or escort service; and
- (b) determine, for purposes of Section 59-27-102, amounts that are similar to an amount paid for:
- (i) a salary;
- (ii) a fee;
- (iii) a commission;
- (iv) hire; or
- (v) profit.
Amended by Chapter 382, 2008 General Session
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