Bill > SB0261

This bill modifies reporting requirements for counties that impose transient room taxes or tourism-related taxes, adding more detailed accountability measures. Specifically, counties must now prepare an annual written report breaking down expenditures into precise categories, including funding for tourism promotion, recreation facilities, convention centers, airports, and cultural facilities. The report must explain how each expenditure relates to tourism-related costs, including whether it was used for in-state or out-of-state promotion. By October 1st each year, counties must submit these reports to the Utah Office of Tourism, their local tourism tax advisory board, and the Legislative Fiscal Analyst. The Legislative Fiscal Analyst is now required to review these reports by December 1st and determine if the county is spending tax revenues appropriately, providing a summary of their analysis to several legislative committees and the state auditor. If the Fiscal Analyst finds that a county is not using tax revenues according to legal requirements, the state auditor may then prohibit the county from accessing state funds or financial accounts. The bill will take effect on May 7, 2025, providing counties time to adapt to the new reporting standards.

Budget and Finance

https://le.utah.gov/~2025/bills/static/SB0261.html