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 UTAH CODE (Last Updated: January 16, 2015)
 Title 59. Revenue and Taxation
 Chapter 27. Sexually Explicit Business and Escort Service Tax

  § 59-27-105. Sexually Explicit Business and Escort Service Fund -- Administrative charge.  

Latest version.
  • (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