(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).

Terms Used In Utah Code 17-31-5.5

  • County legislative body: means :Utah Code 68-3-12.5
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Land: includes :Utah Code 68-3-12.5
  • Legislative: when used to describe the powers, duties, or functions of a county commission or council, refers to:
(a) the power and duty to enact ordinances, levy taxes, and establish budgets; and
(b) those powers, duties, and functions that, under constitutional and statutory provisions and through long usage and accepted practice and custom at the federal and state level, have come to be regarded as belonging to the legislative branch of government. See Utah Code 17-50-101
(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;

(D)  conventions; and

(E)  economic diversification activity;

(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.

Amended by Chapter 479, 2023 General Session

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