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: (a) an admission fee; (b) a user fee; (c) a retail sale […]
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) (a) Except as provided in Subsection (3), the fund consists of all amounts collected by the commission under this chapter. (b) (i) The money in […]
59-27-108. Penalties and interest. An owner or operator of a sexually explicit business or escort service that fails to comply with this chapter is subject to: (1) penalties provided in Section 59-1-401; and (2) interest provided in Section 59-1-402. Enacted by Chapter 214, 2004 General Session
