(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.

(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;

(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).

(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.

(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.