59-27-106 - Records. - Utah Statutes

59-27-106. Records.
(1) An owner or operator of a sexually explicit business or escort service shall maintainrecords, statements, books, or accounts necessary to determine the amount of tax for which theowner or operator is liable to pay under this chapter.
(2) The commission may require an owner or operator of a sexually explicit business orescort service, by notice served on the person, to make or keep the records, statements, books, oraccounts described in Subsection (1) in a manner in which the commission considers sufficient toshow 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 businessor escort service shall open the records, statements, books, or accounts specified in this sectionfor examination by the commission or an authorized agent of the commission.

Enacted by Chapter 214, 2004 General Session