PocketLaw | Utah Code | Report by county legislative body -- Content.

Report by county legislative body -- Content.

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

Effective 7/1/2021
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 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;
    - (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; and
  - (iii) 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) A county legislative body shall provide a copy of the report described in Subsection (1) 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.

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