2399
HR 3590 EAS/PP
``(1) I
N GENERAL
.--The tax imposed by this sec-
1
tion shall be paid by the individual on whom the
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service is performed.
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``(2) C
OLLECTION
.--Every person receiving a
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payment for services on which a tax is imposed under
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subsection (a) shall collect the amount of the tax from
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the individual on whom the service is performed and
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remit such tax quarterly to the Secretary at such time
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and in such manner as provided by the Secretary.
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``(3) S
ECONDARY LIABILITY
.--Where any tax im-
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posed by subsection (a) is not paid at the time pay-
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ments for indoor tanning services are made, then to
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the extent that such tax is not collected, such tax shall
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be paid by the person who performs the service.''.
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(c) C
LERICAL
A
MENDMENT
.--The table of chapter for
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subtitle D of the Internal Revenue Code of 1986, as amended
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by this Act, is amended by inserting after the item relating
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to chapter 48 the following new item:
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``C
HAPTER
49--C
OSMETIC
S
ERVICES
''.
(d) E
FFECTIVE
D
ATE
.--The amendments made by this
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section shall apply to services performed on or after July
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1, 2010.
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