Accessibility
Use the Settings Button to view other accessibility Settings
Skip to Content
Search
Settings
Login
Search
Legislators
All Legislators
All Legislators
Find Legislators
By Session (1896-Current)
Alphabetical (Historical)
Find by Address/Map
Sessions
Reading Calendars
Journals
Session Dates
House
House
House Home
About the House
Leadership
Roster
Seating Chart
Conflict of Interest Forms
Past Floor Debates
Senate
Senate
Senate Home
About the Senate
Leadership
Roster
Seating Chart
Extraordinary Sessions
Past Floor Debates
Disclosure Forms
Bills
View Bills
2025 Bills
Browse by Session
Passed Bills
Keyword Search
Tracking Service
Working Bills (1896-1989)
Bill Data
Code
Utah Code
Code and Constitution
Keyword Search
Utah Constitution
Constitutional Convention
Laws of Utah 2014-ongoing
Historical Laws of Utah
Legislative Rules
Utah Administrative Rules
Committees
All Committees
Appropriations
Commissions
Confirmation
Interim
Standing
Subcommittees
Task Forces
Bills in Committees
Audits
New Audits
Audit Subcommittee
Government Excellence
Annual Reports
Office of the Legislative Auditor General
Budget
Budget.Utah.gov
State Budget (PDF)
COBI
Quick Facts (PDF)
Fiscal Health
Taxpayer Receipt
Data Visualizer
Budget Bills
Budget Committees
Budget Publications
Office of the Legislative Fiscal Analyst
Research and Legal
Office of Legislative Research and General Counsel
Publications
Bill Data
Legislative Information
Agency Reporting
Advanced Law Search
Additional Accessibility Settings
Default Settings
High Contrast
Text Only
Font Size:
A
A
A
Home
Sessions
Committee Streaming
This is the notification div
Revenue and Taxation Interim Committee - August 21, 2024
445 State Capitol
Participate in Virtual Meeting
Option to provide
public comment
(at committee chair's discretion)
Video for all meetings
Requires submitting name to join meeting
Live Audio/Video
No option to provide public comment
Audio only for meetings in House 30, Senate 210, and State Capitol 445; video for all other meetings
Does not require submitting name to listen to/watch meeting
Additional Information
Follow Along
Display documents automatically as they are discussed
This meeting is not currently streaming.
Markers
Agenda
Docs
Downloads
Make Clip
Recording 1
Chair Eliason called the meeting to order at 8:34 a.m.
Committee Business
Sen. Bramble moved to approve the minutes of the June 19, 2024, meeting.
Andrea Valenti Arthur provided an overview of the committee bill files the chairs have opened since the last meeting.
Sen. Bramble asked a question of Chair Eliason and they discussed.
Sales and Use Tax: Transportation Taxes
2 - Local Option Transportation Sales Taxes (Wasatch Front Regional Council)
Andrew Gruber, Executive Director, Wasatch Front Regional Council, presented on the local option transportation sales taxes.
Sen. McCay assumed the chair.
Chair McCay asked a question. Andrew Gruber responded and continued with the presentation.
Sen. Wilson asked a question and Andrew Gruber responded.
Transient Room Tax
Chris Stitt provided a brief overview of the different transient room taxes throughout the state.
3 - Transient Room Tax (Office of Legislative Fiscal Analyst)
Jared Gibbs, Economist, Office of Legislative Fiscal Analyst, presented an analysis of transient room taxes.
Rep. Eliason assumed the chair.
The committee asked questions. Jared Gibbs and Seth Oveson, Local Government Manager, Office of the State Auditor (OSA), responded.
3 - Tourism, Recreation, and Restaurant Taxes (Kem C Gardner Institute)
Maddy Oritt, Senior Public Finance Economist, Kem C Gardner Institute, presented an analysis Kem C Gardner Institute conducted of transient room taxes in the state.
Sen. McCay assumed the chair.
Chair McCay asked a clarifying question. Maddy Oritt responded and continued with the presentation.
Sen. Wilson asked a question and Maddy Oritt responded.
3 - Grand County Audit of Tourism-related Taxes (Office of the State Auditor)
John Dougall, State Auditor, OSA, and Seth Oveson presented an audit of Grand County tourism related taxes.
The committee asked questions. John Dougall and Seth Oveson responded.
Jacques Hadler, Commissioner and Chair, Grand County Commision, and Kevin Walker, Commissioner and Vice Chair, Grand County Commission, addressed questions raised by the audit report.
Rep. Lyman asked a question and Jacques Hadler responded.
The committee discussed transient room taxes further.
John Dougall responded to questions the committee had regarding transient room taxes. The committee continued to discuss.
Income Tax
John Valentine, Commissioner, State Tax Commission, presented issues the State Tax Commission has identified in regards to income tax and provided recommendations.
The committee asked questions and John Valentine responded.
Chris Stitt answered questions the committee had during the discussion. The committee asked further questions and John Valentine responded.
John Valentine continued to identify issues in regards to income tax within the state.
Rep. Lyman asked if the chairs will be opening a bill file to address these income tax issues and Chair McCay responded.
John Valentine identified more issues regarding income tax.
Rep. Lyman provided a comment and John Valentine responded.
Other Revenue and Taxation Issues: Mineral Production Tax Withholding
John Valentine presented issues the State Tax Commission identified with mineral production tax withholding and provided recommendations.
Rep. Bolinder asked a question. John Valentine responded and continued to identify issues.
Property Tax
John Valentine presented issues the State Tax Commission identified related to property tax.
Chair McCay asked questions and John Valentine responded.
Chair McCay asked the State Tax Commission to work with assessors for possible solutions to some of the property tax issues and bring the recommendations back to the committee at a future date.
Sales and Use Tax
Rebecca Rockwell, Commissioner, State Tax Commission, presented issues the State Tax Commission identified in regards to sales and use tax and provided recommendations.
Rep. Eliason provided a comment and Rebecca Rockwell responded.
The committee discussed the bill files currently open regarding the issues the State Tax Commission brought up.
John Valentine and Rebecca Rockwell briefly went over other issues the State Tax Commission identified.
Tax Relief through Property Tax
8 - Summary of Proposed Changes to Property Tax Relief Codes (Utah County Auditor's Office)
Rep. Doug Welton and Burt Harvey, Division Manager, Public Services and Tax Administration, Utah County, presented a proposal to recodify the tax relief provisions within the property tax code.
Other Items/Adjourn
Rep. Judkins moved to adjourn.
Chair McCay adjourned the meeting at 10:49 a.m.
Committee Business
Committee Business
Sales and Use Tax: Transportation Taxes
Sales and Use Tax: Transportation Taxes
Transient Room Tax
Transient Room Tax
Income Tax
Income Tax
Sales and Use Tax
Sales and Use Tax
Property Tax
Property Tax
Other Revenue and Taxation Issues: Mineral Production Tax Withholding
Other Revenue and Taxation Issues: Mineral Production Tax Withholding
Tax Relief through Property Tax
Tax Relief through Property Tax
Other Items/Adjourn
Other Items/Adjourn
AGENDA
AGENDA
MINUTES
MINUTES
NOTICE
NOTICE
2 - Local Option Transportation Sales Taxes (Wasatch Front Regional Council)
2 - Local Option Transportation Sales Taxes (Wasatch Front Regional Council)
2 - Local Option Sales Taxes For Transportation (WFRC)
2 - Local Option Sales Taxes For Transportation (WFRC)
3 - Transient Room Tax (Office of Legislative Fiscal Analyst)
3 - Transient Room Tax (Office of Legislative Fiscal Analyst)
3 - Tourism, Recreation, and Restaurant Taxes (Kem C Gardner Institute)
3 - Tourism, Recreation, and Restaurant Taxes (Kem C Gardner Institute)
3 - Grand County Audit of Tourism-related Taxes (Office of the State Auditor)
3 - Grand County Audit of Tourism-related Taxes (Office of the State Auditor)
8 - Summary of Proposed Changes to Property Tax Relief Codes (Utah County Auditor's Office)
8 - Summary of Proposed Changes to Property Tax Relief Codes (Utah County Auditor's Office)
Recording 1 -
Low Quality
High Quality
Start with offset
Position:
(Seconds)
Get Current Position
End with offset
Position:
(Seconds)
Get Current Position
Clip URL:
Copy
Resize Audio/Video Player
Having trouble listening? Try our
troubleshooting
page.
Display documents automatically as they are discussed