32 chapters · 1,123 sections in this title.
Utah Code § 59-27-102 Definitions.
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59-27-102. Definitions. (1) "Escort" means any individual who is available to the public for the purpose of accompanying another individual for: companionship; and a salary; a fee; a commission; hire; profit; or any amount similar to an amount listed in this Subsection. (1)(b) (2…
Utah Code § 59-27-103 Tax imposed on a sexually explicit business -- Tax imposed on an escort service.
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59-27-103. Tax imposed on a sexually explicit business -- Tax imposed on an escort service. (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: an admission fee; a user f…
Utah Code § 59-27-104 Payment of tax.
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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 …
Utah Code § 59-27-105 (until 1/1/2027) Sexually Explicit Business and Escort Service Fund -- Administrative charge.
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59-27-105. Sexually Explicit Business and Escort Service Fund -- Administrative charge. (1) There is created an expendable special revenue fund called the "Sexually Explicit Business and Escort Service Fund." (2) Except as provided in Subsection, the fund consists of all amounts …