| (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- 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
| (a) |
an admission fee; |
| (c) |
a retail sale of tangible personal property made within the state; |
| (d) |
a sale of:
| (i) |
food and food ingredients as defined in Section 59-12-102; or |
| (ii) |
prepared food as defined in Section 59-12-102; |
|
| (e) |
a sale of a beverage; and |
|
| (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. |
| (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:
|
| (4) |
The commission shall administer this chapter in accordance with 1. |
Enacted by Chapter 214, 2004 General Session
