59-27-104 - Payment of tax.
59-27-104. Payment of tax.
(1) Subject to Subsection (2), a sexually explicit business or escort service subject to thetax imposed by this chapter shall file a return with the commission and pay the tax calculated onthe return to the commission:
(a) quarterly on or before the last day of the month immediately following the last day ofthe previous calendar quarter if:
(i) the sexually explicit business or escort service is required to file a quarterly sales anduse 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 usetax 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 ofthe previous calendar month if the sexually explicit business is required to file a monthly salesand use tax return with the commission under Section 59-12-108.
(2) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, thecommission may make rules to:
(a) establish standards for determining whether an operation is a sexually explicitbusiness or escort service; and
(b) determine, for purposes of Section 59-27-102, amounts that are similar to an amountpaid for:
(i) a salary;
(ii) a fee;
(iii) a commission;
(iv) hire; or
(v) profit.
Amended by Chapter 382, 2008 General Session