reglab/housing_qa huggingface dataset:
UT Code § 59-26-102 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 26 - Multi-Channel Video or Audio Service Tax Act|Section 102 - Definitions.

59-26-102. Definitions.  As used in this chapter:  (1) "County or municipality franchise fee" means a franchise fee that a county or municipality receives from a multi-channel video or audio service provider.     (2) "Franchise fee" is as defined in 47 U.S.C. Sec. 542, except that the term "cable operator" or "cable subscriber" shall be interpreted to include a multi-channel video or audio service provider.     (3)   (a) "Multi-channel video or audio service provider" means any person or group of persons that:   (i) provides multi-channel video or audio service and directly or indirectly owns a significant interest in the multi-channel video or audio service; or     (ii) otherwise controls or is responsible through any arrangement, the management and operation of the multi-channel video or audio service.       (b) "Multi-channel video or audio service provider" includes the following except as specifically exempted by state or federal law:   (i) a cable operator;     (ii) a CATV provider;     (iii) a multi-point distribution provider;     (iv) a MMDS provider;     (v) a SMATV operator;     (vi) a direct-to-home satellite service provider; or     (vii) a DBS provider.         (4) "Municipality" means a city or town.    Amended by Chapter 288, 2007 General Session
UT Code § 59-26-103 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 26 - Multi-Channel Video or Audio Service Tax Act|Section 103 - Imposition of tax -- Rate.

59-26-103. Imposition of tax -- Rate.  Subject to Section 59-26-104.5, there is imposed as provided in this part a tax on the purchaser equal to 6.25% of amounts paid or charged for multi-channel video or audio service provided by a multi-channel video or audio service provider:  (1) within the state; and     (2) to the extent permitted by federal law.    Amended by Chapter 288, 2007 General Session
UT Code § 59-26-104 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 26 - Multi-Channel Video or Audio Service Tax Act|Section 104 - Collection of tax.

 Effective 5/12/2020  59-26-104. Collection of tax.  A multi-channel video or audio service provider shall:  (1) collect the tax imposed by Section 59-26-103 from the purchaser;     (2) pay the tax collected under Subsection (1) to the commission:   (a) monthly on or before the last day of the month immediately following the last day of the previous month if:   (i) the multi-channel video or audio service provider is required to file a sales and use tax return with the commission monthly under Section 59-12-108; or     (ii) the multi-channel video or audio service provider is not required to file a sales and use tax return under Chapter 12, Sales and Use Tax Act; or       (b) quarterly on or before the last day of the month immediately following the last day of the previous quarter if the multi-channel video or audio service provider is required to file a sales and use tax return with the commission quarterly under Section 59-12-107; and       (3) pay the tax collected under Subsection (1) using a form prescribed by the commission.    Amended by Chapter 354, 2020 General Session
UT Code § 59-26-104.5 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 26 - Multi-Channel Video or Audio Service Tax Act|Section 104.5 - Nonrefundable credit against tax -- Amounts passed through to customers within the state -- Tax may not be reduced by amounts passed through to customers within the state.

59-26-104.5. Nonrefundable credit against tax -- Amounts passed through to customers within the state -- Tax may not be reduced by amounts passed through to customers within the state.    (1) Beginning on January 1, 2008, a multi-channel video or audio service provider may claim a nonrefundable tax credit as provided in this section.     (2) The nonrefundable tax credit described in Subsection (1):   (a) may be claimed against the tax the multi-channel video or audio service provider would otherwise be required to collect under this chapter from its purchasers within the state; and     (b) is in an amount equal to 50% of the total amount of county or municipality franchise fees that the multi-channel video or audio service provider pays:   (i) to all of the counties and municipalities within the state that impose a county or municipality franchise fee; and     (ii) for the calendar quarter for which the multi-channel video or audio service provider files a return under this chapter.         (3) The nonrefundable tax credit described in Subsection (1) may not be carried forward or carried back.     (4)   (a) Subject to Subsections (4)(b) and (c), a multi-channel video or audio service provider shall pass through to its purchasers within the state an amount equal to the amount of the nonrefundable tax credit the multi-channel video or audio service provider claims for a calendar quarter.     (b) The amount that a multi-channel video or audio service provider passes through to its purchasers within the state under Subsection (4)(a) shall be passed through during the same calendar quarter as the calendar quarter for which the multi-channel video or audio service provider claims the nonrefundable tax credit.     (c) A tax under this chapter on amounts paid or charged for multi-channel video or audio service may not be reduced as a result of the amount a multi-channel video or audio service provider passes through to its customers within this state under this Subsection (4).      Enacted by Chapter 288, 2007 General Session
UT Code § 59-26-105 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 26 - Multi-Channel Video or Audio Service Tax Act|Section 105 - Deposit of tax revenue.

59-26-105. Deposit of tax revenue.  The commission shall deposit revenues generated by the tax imposed by this chapter into the General Fund.  Enacted by Chapter 300, 2004 General Session
UT Code § 59-26-106 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 26 - Multi-Channel Video or Audio Service Tax Act|Section 106 - Records.

59-26-106. Records.    (1) A multi-channel video or audio service provider shall maintain records, statements, books, or accounts necessary to determine the amount of tax that the multi-channel video or audio service provider is required to remit to the commission under this chapter.     (2) The commission may require a multi-channel video or audio service provider to make or keep the records, statements, books, or accounts the commission considers sufficient to show the amount of tax for which the multi-channel video or audio service provider is required to remit to the commission under this chapter:   (a) by notice served upon that multi-channel video or audio service provider; or     (b) by administrative rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.       (3) After notice by the commission, a multi-channel video or audio service provider shall open the records, statements, books, or accounts specified in Subsection (2) for examination by the commission or a duly authorized agent of the commission.    Amended by Chapter 382, 2008 General Session
UT Code § 59-26-108 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 26 - Multi-Channel Video or Audio Service Tax Act|Section 108 - Rulemaking authority.

59-26-108. Rulemaking authority.  The commission may make rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to implement and enforce this chapter.  Amended by Chapter 382, 2008 General Session
UT Code § 59-26-109 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 26 - Multi-Channel Video or Audio Service Tax Act|Section 109 - Penalties and interest.

59-26-109. Penalties and interest.  A multi-channel video or audio service provider that fails to comply with any provision of this chapter is subject to penalties and interest as provided in Sections 59-1-401 and 59-1-402.  Enacted by Chapter 300, 2004 General Session
UT Code § 59-27-101 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 27 - Sexually Explicit Business and Escort Service Tax|Section 101 - Title.

59-27-101. Title.  This chapter is known as the "Sexually Explicit Business and Escort Service Tax."  Enacted by Chapter 214, 2004 General Session
UT Code § 59-27-102 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 27 - Sexually Explicit Business and Escort Service Tax|Section 102 - Definitions.

59-27-102. Definitions.    (1) "Escort" means any individual who is available to the public for the purpose of accompanying another individual for:   (a) companionship; and     (b)   (i) a salary;     (ii) a fee;     (iii) a commission;     (iv) hire;     (v) profit; or     (vi) any amount similar to an amount listed in this Subsection (1)(b).         (2) "Escort service" means any person who furnishes or arranges for an escort to accompany another individual for:   (a) companionship; and     (b)   (i) a salary;     (ii) a fee;     (iii) a commission;     (iv) hire;     (v) profit; or     (vi) any amount similar to an amount listed in this Subsection (2)(b).         (3) "Nude or partially denuded individual" means an individual with any of the following less than completely and opaquely covered:   (a) genitals;     (b) the pubic region; or     (c) a female breast below a point immediately above the top of the areola.       (4) "Sexually explicit business" means a business at which any nude or partially denuded individual, regardless of whether the nude or partially denuded individual is an employee of the sexually explicit business or an independent contractor, performs any service:   (a) personally on the premises of the sexually explicit business;     (b) during at least 30 consecutive or nonconsecutive days within a calendar year; and     (c) for:   (i) a salary;     (ii) a fee;     (iii) a commission;     (iv) hire;     (v) profit; or     (vi) any amount similar to an amount listed in this Subsection (4)(c).        Enacted by Chapter 214, 2004 General Session
UT Code § 59-27-103 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 27 - Sexually Explicit Business and Escort Service Tax|Section 103 - Tax imposed on a sexually explicit business -- Tax imposed on an escort service.

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 of tangible personal property made within the state;     (d) a sale of:   (i) food and food ingredients as defined in Section 59-12-102; or     (ii) prepared food as defined in Section 59-12-102;       (e) a sale of a beverage; and     (f) any service.       (2)   (a) Except as provided in Subsection (2)(b), a tax is imposed on an escort service equal to 10% of amounts paid or charged by the escort service for any transaction that involves providing an escort to another individual.     (b) Notwithstanding Subsection (2)(a), the tax imposed by Subsection (2)(a) does not apply to a transaction that is subject to the tax imposed in Subsection (1).       (3) The tax imposed by this section:   (a) may not be imposed on any sales and use tax collected or paid under Chapter 12, Sales and Use Tax Act; and     (b) is subject to an agreement sales and use tax under Chapter 12, Sales and Use Tax Act.       (4) The commission shall administer this chapter in accordance with Chapter 12, Part 1, Tax Collection.    Enacted by Chapter 214, 2004 General Session
UT Code § 59-27-104 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 27 - Sexually Explicit Business and Escort Service Tax|Section 104 - Payment of tax.

59-27-104. Payment of tax.    (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:   (a) quarterly on or before the last day of the month immediately following the last day of the previous calendar quarter if:   (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     (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       (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.       (2) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to:   (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:   (i) a salary;     (ii) a fee;     (iii) a commission;     (iv) hire; or     (v) profit.        Amended by Chapter 382, 2008 General Session
UT Code § 59-27-105 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 27 - Sexually Explicit Business and Escort Service Tax|Section 105 - Sexually Explicit Business and Escort Service Fund -- Administrative charge.

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 the fund shall be invested by the state treasurer pursuant to Title 51, Chapter 7, State Money Management Act.     (ii) All interest or other earnings derived from the fund money shall be deposited in the fund.         (3) Notwithstanding any other provision of this chapter, the commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenues the commission collects from a tax under this chapter.     (4)   (a) Fund money shall be used as provided in this Subsection (4).     (b) The Department of Corrections shall use 60% of the money in the fund, in addition to existing budgets, to provide treatment services to nonworking or indigent adults who:   (i) have been convicted of an offense under Title 76, Chapter 5, Part 4, Sexual Offenses; and     (ii) are not currently confined or incarcerated in a jail or prison.       (c) The Adult Probation and Parole section of the Department of Corrections shall use 15% of the money in the fund to provide outpatient treatment services to individuals who:   (i) have been convicted of an offense under Title 76, Chapter 5, Part 4, Sexual Offenses; and     (ii) are not currently confined or incarcerated in a jail or prison.       (d) The Department of Corrections shall use 10% of the money in the fund, in addition to existing budgets, to implement treatment programs for juveniles who have been convicted of an offense under Title 76, Chapter 5, Part 4, Sexual Offenses.     (e) The attorney general shall use 15% of the money in the fund to provide funding for any task force:   (i) administered through the Office of the Attorney General; and     (ii) that investigates and prosecutes individuals who use the Internet to commit crimes against children.        Amended by Chapter 400, 2013 General Session
UT Code § 59-27-106 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 27 - Sexually Explicit Business and Escort Service Tax|Section 106 - Records.

59-27-106. Records.    (1) An owner or operator of a sexually explicit business or escort service shall maintain records, statements, books, or accounts necessary to determine the amount of tax for which the owner or operator is liable to pay under this chapter.     (2) The commission may require an owner or operator of a sexually explicit business or escort service, by notice served on the person, to make or keep the records, statements, books, or accounts described in Subsection (1) in a manner in which the commission considers sufficient to show the amount of tax for which the owner or operator is liable to pay under this chapter.     (3) After notice by the commission, the owner or operator of a sexually explicit business or escort service shall open the records, statements, books, or accounts specified in this section for examination by the commission or an authorized agent of the commission.    Enacted by Chapter 214, 2004 General Session
UT Code § 59-27-108 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 27 - Sexually Explicit Business and Escort Service Tax|Section 108 - Penalties and interest.

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
UT Code § 59-28-101 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 28 - State Transient Room Tax Act|Section 101 - Title.

 Affected by 63I-1-259 on 1/1/2023  Effective 1/1/2018  59-28-101. Title.  This chapter is known as the "State Transient Room Tax Act." Enacted by Chapter 166, 2017 General Session
UT Code § 59-28-102 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 28 - State Transient Room Tax Act|Section 102 - Definitions.

 Affected by 63I-1-259 on 1/1/2023  Effective 1/1/2018  59-28-102. Definitions.  As used in this chapter:  (1) "Agreement" means the same as that term is defined in Section 59-12-102.      (2) "Certified service provider" means the same as that term is defined in Section 59-12-102.     (3) "Model 2 seller" means the same as that term is defined in Section 59-12-102.     (4) "Purchaser" means the same as that term is defined in Section 59-12-102.     (5) "Sales price" means the same as that term is defined in Section 59-12-102.     (6) "Seller" means the same as that term is defined in Section 59-12-102.    Enacted by Chapter 166, 2017 General Session
UT Code § 59-28-103 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 28 - State Transient Room Tax Act|Section 103 - Imposition -- Rate -- Revenue distribution.

 Affected by 63I-1-259 on 1/1/2023  Effective 7/1/2021  59-28-103. Imposition -- Rate -- Revenue distribution.    (1) Subject to the other provisions of this chapter, the state shall impose a tax on the transactions described in Subsection 59-12-103(1)(i) at a rate of .32%.     (2) The tax imposed under this chapter is in addition to any other taxes imposed on the transactions described in Subsection 59-12-103(1)(i).     (3)   (a)   (i) Subject to Subsection (3)(a)(ii), the commission shall deposit 6% of the revenue the state collects from the tax under this chapter into the Hospitality and Tourism Management Education Account created in Section 53F-9-501 to fund the Hospitality and Tourism Management Career and Technical Education Pilot Program created in Section 53E-3-515.     (ii) The commission may not deposit more than $300,000 into the Hospitality and Tourism Management Education Account under Subsection (3)(a)(i) in a fiscal year.       (b) Except for the amount deposited into the Hospitality and Tourism Management Education Account under Subsection (3)(a) and the administrative charge retained under Subsection 59-28-104(4), the commission shall deposit any revenue the state collects from the tax under this chapter into the Outdoor Recreation Infrastructure Account created in Section 79-8-106 to fund the Outdoor Recreational Infrastructure Grant Program created in Section 63N-9-202 and the Recreation Restoration Infrastructure Grant Program created in Section 79-8-202.      Amended by Chapter 280, 2021 General Session
UT Code § 59-28-104 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 28 - State Transient Room Tax Act|Section 104 - Collection of tax.

 Affected by 63I-1-259 on 1/1/2023  Effective 1/1/2018  59-28-104. Collection of tax.    (1) Except as provided in Subsection (2), the commission shall administer, collect, and enforce a tax under this chapter in accordance with:   (a)Chapter 1, General Taxation Policies; and     (b) the same procedures used to administer, collect, and enforce the tax under Chapter 12, Part 1, Tax Collection.       (2) A tax under this chapter is not subject to Section 59-12-107.1 or 59-12-123.     (3) A seller required to collect a tax under this chapter may retain 6% of any amounts the seller is required to remit to the commission under this chapter for the costs of collecting the tax.     (4) The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenues the commission collects from a tax under this chapter.    Enacted by Chapter 166, 2017 General Session
UT Code § 59-28-105 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 28 - State Transient Room Tax Act|Section 105 - Seller or certified service provider reliance on commission information.

 Affected by 63I-1-259 on 1/1/2023  Effective 1/1/2018  59-28-105. Seller or certified service provider reliance on commission information.  A seller or certified service provider is not liable for failing to collect a tax at a tax rate imposed under this chapter if the seller's or certified service provider's failure to collect the tax is as a result of the seller's or certified service provider's reliance on incorrect data provided by the commission in a database created by the commission:  (1) containing tax rates or boundaries regarding a tax under this chapter; or     (2) indicating the taxability of transactions described in Subsection 59-12-103(1)(i).    Enacted by Chapter 166, 2017 General Session