tax.utah.gov forms current tc tc-63

Utah has implemented a new tax on sexually explicit businesses and escort services effective July 1, 2004. Providers of these services must file tax returns quarterly even if there was no activity in the reporting period. The return includes reporting gross receipts and paying a 10% tax rate on line 1. Any adjustments to taxes due can be included on line 2 along with an explanation. The total tax due is calculated on line 3 and must be remitted with the signed and dated return no later than the last day of the month following the end of the quarter.