Utah Code Title 59. Revenue and Taxation § 59-27-104. Payment of tax

(a) quarterly on or before the last day of the month immediately following the last day of the previous calendar quarter if:

(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.

(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: