59-27-104. Payment of tax.
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59-27-104. Payment of tax.
(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:
(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:
(i)a salary;
(ii)a fee;
(iii)a commission;
(iv)hire; or
(v)profit.
Amended by Chapter 382 , 2008 General Session