Utah Code 59-27-103. Tax imposed on a sexually explicit business — Tax imposed on an escort service
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(1) A tax is imposed on a sexually explicit business equal to 10% of amounts paid to or charged by the sexually explicit business for the following transactions:
Terms Used In Utah Code 59-27-103
- Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
(1)(a) an admission fee;
(1)(b) a user fee;
(1)(c) a retail sale of tangible personal property made within the state;
(1)(d) a sale of:
(1)(d)(i) food and food ingredients as defined in Section 59-12-102 ; or
(1)(d)(ii) prepared food as defined in Section 59-12-102 ;
(1)(e) a sale of a beverage; and
(1)(f) any service.
(2)
(2)(a) Except as provided in Subsection (2)(b) , a tax is imposed on an escort service equal to 10% of amounts paid or charged by the escort service for any transaction that involves providing an escort to another individual.
(2)(b) Notwithstanding Subsection (2)(a) , the tax imposed by Subsection (2)(a) does not apply to a transaction that is subject to the tax imposed in Subsection (1) .
(3) The tax imposed by this section:
(3)(a) may not be imposed on any sales and use tax collected or paid under Chapter 12, Sales and Use Tax Act ; and
(3)(b) is subject to an agreement sales and use tax under Chapter 12, Sales and Use Tax Act .
(4) The commission shall administer this chapter in accordance with Chapter 12, Part 1, Tax Collection .