Utah Code 59-27-104. Payment of tax
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(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:
Terms Used In Utah Code 59-27-104
- Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
(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.