59-27-104. Payment of tax.
(1) Subject to Subsection, 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: (2) quarterly on or before the last day of the month immediately following the last day of the previous calendar quarter if: the sexually explicit business or escort service is required to file a quarterly sales and use tax return with the commission under Section; or 59-12-107 the sexually explicit business or escort service is not required to file a sales and use tax return with the commission under; or Chapter 12, Sales and Use Tax Act 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, the commission may make rules to: Title 63G, Chapter 3, Utah Administrative Rulemaking Act establish standards for determining whether an operation is a sexually explicit business or escort service; and determine, for purposes of Section, amounts that are similar to an amount paid for: 59-27-102 a salary; a fee; a commission; hire; or profit.