| (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
| (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. |
|
| (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:
|
|
Amended by Chapter 382, 2008 General Session
