Utah StatutesChapter 27 - Sexually Explicit Business and Escort Service Tax59-27-101 - Title.59-27-102 - Definitions.59-27-103 - Tax imposed on a sexually explicit business -- Tax imposed on an escort service.59-27-104 - Payment of tax.59-27-105 - Sexually explicit business and escort service fund.59-27-106 - Records.59-27-108 - Penalties and interest.