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[Utah Code Table of Contents]
[TITLE 17. Table of Contents]
17-31-2 Purposes of transient room tax - Purchase or lease of facilities - Mitigating impacts of recreation, tourism, or conventions - Issuance of bonds.
(1) Any county legislative body may impose the transient room tax provided for in Section 59-12-301 for the purposes of:
(a) establishing and promoting recreation, tourism, film production, and conventions;
(b) acquiring, leasing, constructing, furnishing, or operating convention meeting rooms, exhibit halls, visitor information centers, museums, and related facilities;
(c) acquiring or leasing land required for or related to the purposes listed in Subsection (1)(b); and
(d) as required to mitigate the impacts of recreation, tourism, or conventions in counties of the fourth, fifth, and sixth class, paying for:
(i) solid waste disposal operations;
(ii) emergency medical services;
(iii) search and rescue activities; and
(iv) law enforcement activities.
(2) A county may use not more than 1/3 of the proceeds of the transient room tax provided in Section 59-12-301 for any combination of the following purposes:
(a) (i) acquiring, leasing, constructing, furnishing, maintaining, or operating:
(A) convention meeting rooms;
(B) exhibit halls;
(C) visitor information centers;
(D) museums; and
(E) related facilities; and
(ii) acquiring or leasing land required for or related to the purposes described in Subsection (2)(a)(i);
(b) as required to mitigate the impacts of recreation, tourism, or conventions in counties of the fourth, fifth, and sixth class, to pay for:
(i) solid waste disposal operations;
(ii) emergency medical services;
(iii) search and rescue activities; and
(iv) law enforcement activities; or
(c) making the annual payment of principal, interest, premiums, and necessary reserves for any or the aggregate of bonds authorized under Subsection (3).
(3) (a) The county legislative body may issue bonds or cause bonds to be issued, as permitted by law, to pay all or part of any costs incurred for the purposes set forth in Subsection (2)(a) or (b) that are permitted to be paid from bond proceeds.
(b) When the proceeds of the transient room tax provided
in Section
59-12-301
are not needed for payment of principal, interest,
premiums, and reserves on bonds issued as provided in Subsection
(2)(c), the county legislative body shall use those proceeds
as provided in Subsection (1), subject to the limitation
of Subsection (2).
2001
17-31-3 Reserve fund authorized - Use of collected funds.
The county legislative body may create a reserve fund
and any funds collected but not expended during any fiscal
year shall not revert to the general fund of the governing
bodies but shall be retained in a special fund to be used
in accordance with Sections
17-31-2
through
17-31-5
.
1996
17-31-5 General powers of board.
The county legislative body may do and perform any and
all other acts and things necessary, convenient, desirable,
or appropriate to carry out the provisions of Sections
17-31-2
through
17-31-5
.
1996
17-31-5.5 Independent audit.
The legislative body of each county imposing the transient
room tax provided for in Section
59-12-301
shall annually engage an independent auditor
to perform an audit to verify that transient room tax funds
are used only as authorized by this chapter and to report
the findings of the audit to the county legislative body.
1996
17-31-8 Tourism tax advisory boards.
(1) (a) Except as provided in Subsection (1)(b), any county that collects the following taxes shall operate a tourism tax advisory board:
(i) the transient room tax allowed under Section 59-12-301 ; or
(ii) the tourism, recreation, cultural, and convention facilities tax allowed under Section 59-12-603 .
(b) Notwithstanding Subsection (1)(a), a county is exempt from Subsection (1)(a) if the county has an existing board, council, committee, convention visitor's bureau, or body that substantially conforms with Subsections (2), (3), and (4).
(2) A tourism tax advisory board created under Subsection (1) shall consist of at least five members.
(3) A tourism tax advisory board shall be composed of any of the following members that:
(a) are residents of the county; and
(b) represent the local:
(i) hotel and lodging industry;
(ii) restaurant industry;
(iii) recreational facilities;
(iv) convention facilities;
(v) museums;
(vi) cultural attractions; or
(vii) other tourism-related industries.
(4) A tourism tax advisory board shall advise the county legislative body on the best use of revenues collected from:
(a) the transient room tax allowed under Section 59-12-301 ; and
(b) the tourism, recreation, cultural, and convention facilities tax allowed under Section 59-12-603 .
(5) A member of any county tourism tax advisory board:
(a) may not receive compensation or benefits for the member's services; and
(b) may receive per diem and expenses incurred in the
performance of the member's official duties.
2001
