As substituted by section 10907 of the Manager’s Amendment. Applies a 10 percent tax to the amount paid for indoor tanning services. Provides that the tax shall be paid by the individual on whom the service is performed to the service provider and remitted by the provider quarterly to Treasury. Notes that the service provider is secondarily liable for the tax if it is not collected from the service recipient at the time that payment is made. Applies to services performed on or after July 1, 2010.