Bill > HB0272

This bill modifies how counties report on tourism-related taxes, specifically the transient room tax and the tourism, recreation, cultural, convention, and airport facilities tax. It requires counties to provide more detailed annual reports on how revenue from these taxes is spent, including specific categories for promotion, any shared revenue with municipalities through interlocal agreements, and costs associated with search and rescue and emergency medical services related to tourism. The bill also clarifies that the state auditor and the Office of the Legislative Fiscal Analyst will jointly analyze these reports to determine if the expenditures comply with state law, and they will provide a summary of their findings to legislative committees. Furthermore, if the county's report is found to be insufficient, the state auditor can now perform an audit and include those findings with the summary. Importantly, if the state auditor and the Office of the Legislative Fiscal Analyst, by consensus, determine that a county's report does not adequately demonstrate compliance with spending requirements, the state auditor is empowered to take action, such as withholding funds or prohibiting access to money held by the state or financial institutions, to ensure compliance with these tourism tax reporting and spending rules. This bill is set to take effect on May 6, 2026.

Budget and Finance, Transportation and Infrastructure

https://le.utah.gov/~2026/bills/static/HB0272.html