Utah Code § 17-31-5.5

Current through the 2024 Fourth Special Session

Section 17-31-5.5 - Report by county legislative body - Content

(1) The legislative body of each county that imposes a transient room tax under Section 59-12-301 or a tourism, recreation, cultural, convention, and airport facilities tax under Section 59-12-603 shall prepare annually a written report in accordance with Subsection (2).

(2) The report described in Subsection (1) shall include a breakdown of expenditures into the following categories:

(a) for the transient room tax, identification of expenditures for:

(i) establishing and promoting:

(A) recreation;

(B) tourism;

(C) film production; and

(D) conventions;

(ii) acquiring, leasing, constructing, furnishing, or operating:

(A) convention meeting rooms;

(B) exhibit halls;

(C) visitor information centers;

(D) museums; and

(E) related facilities;

(iii) acquiring or leasing land required for or related to the purposes listed in Subsection (2)(a)(ii);

(iv) mitigation costs as identified in Subsection 17-31-2(2)(d); and

(v) making the annual payment of principal, interest, premiums, and necessary reserves for any or the aggregate of bonds issued to pay for costs referred to in Subsections 17-31-2(2)(e) and (5)(a); and

(b) for the tourism, recreation, cultural, convention, and airport facilities tax, identification of expenditures for:

(i) financing tourism promotion, which means an activity to develop, encourage, solicit, or market tourism that attracts transient guests to the county, including planning, product development, and advertising;

(ii) the development, operation, and maintenance of the following facilities as defined in Section 59-12-602:

(A) an airport facility;

(B) a convention facility;

(C) a cultural facility;

(D) a recreation facility; and

(E) a tourist facility;

(iii) mitigation costs as identified in Subsection 59-12-603(2)(b); and

(iv) a pledge as security for evidences of indebtedness under Subsection 59-12-603(3).

(3) For the transient room tax, the report described in Subsection (1) shall include a breakdown of each expenditure described in Subsection (2)(a)(i), including:

(a) whether the expenditure was used for in-state and out-of-state promotion efforts;

(b) an explanation of how the expenditure targeted a cost created by tourism; and

(c) an accounting of the expenditure showing that the expenditure was used only for costs directly related to a cost created by tourism.

(4) On or before October 1, the county legislative body shall provide a copy of the annual written report described in Subsection (1) for the previous fiscal year to:

(a) the Utah Office of Tourism within the Governor's Office of Economic Opportunity;

(b) the county's tourism tax advisory board; and

(c) the Office of the Legislative Fiscal Analyst.

Utah Code § 17-31-5.5

Amended by Chapter 479, 2023 General Session ,§ 1, eff. 5/3/2023.

Amended by Chapter 360, 2022 General Session ,§ 4, eff. 7/1/2022.

Amended by Chapter 282, 2021 General Session ,§ 9, eff. 7/1/2021.

Amended by Chapter 376, 2021 General Session ,§ 3, eff. 5/5/2021.

Amended by Chapter 315, 2020 General Session ,§ 2, eff. 5/12/2020.

Amended by Chapter 304, 2019 General Session ,§ 2, eff. 5/14/2019.

Amended by Chapter 353, 2016 General Session ,§ 10, eff. 5/10/2016.

Amended by Chapter 286, 2008 General Session

Affected by 63I-1-217 on 7/1/2026