Utah Code Ann. § 34-40-104
(1) The minimum wage established in this chapter does not apply to:
(i) any employee employed in agriculture if the employee:
(k) any seasonal hourly employee employed by a seasonal amusement establishment with permanent structures and facilities if the other direct monetary compensation from tips, incentives, commissions, end-of-season bonus, or other forms of pay is sufficient to cause the average hourly rate of total compensation for the season of seasonal hourly employees who continue to work to the end of the operating season to equal the applicable minimum wage if the seasonal amusement establishment:
(2)
(4)
(b) In computing a tipped employee's wage under this Subsection (4), an employer of a tipped employee: