{"data":{"id":"us-ut/utah-code-59-27-104","jurisdiction":"us-ut","citation":"Utah Code § 59-27-104","heading":"Payment of tax.","body":"(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:\n(a) quarterly on or before the last day of the month immediately following the last day of the previous calendar quarter if:\n(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\n(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\n(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.\n(2) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to:\n(a) establish standards for determining whether an operation is a sexually explicit business or escort service; and\n(b) determine, for purposes of Section 59-27-102, amounts that are similar to an amount paid for:\n(i) a salary;\n(ii) a fee;\n(iii) a commission;\n(iv) hire; or\n(v) profit.","path":["Title 59 Revenue and Taxation","Chapter 59-27 Sexually Explicit Business and Escort Service Tax"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter27/59-27-S104.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"56996e376ca8450a4a6642c9592430575440162444ce7de82f6b77abfc807b0f","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-27-103","next":"us-ut/utah-code-59-27-105"},"notice":"GroundRules: Original legal text. Not legal advice."}