MINUTES OF THE
REVENUE AND TAXATION INTERIM COMMITTEE
Wednesday, August 21, 2024 • 8:30 a.m. • 445 State Capitol


Members Present:
Sen. Daniel McCay, Chair
Rep. Steve Eliason, Chair
Sen. Curtis S. Bramble
Sen. Lincoln Fillmore
Sen. Stephanie Pitcher
Sen. Chris H. Wilson
Rep. Stewart E. Barlow
Rep. Bridger Bolinder
Rep. Brady Brammer
Rep. Jennifer Dailey-Provost
Rep. Joseph Elison
Rep. Marsha Judkins
Rep. Jason B. Kyle
Rep. Rosemary T. Lesser
Rep. Phil Lyman
Rep. Robert M. Spendlove
Rep. Keven J. Stratton
Rep. Norman K Thurston

Staff Present:
Alex R. Janak, Managing Policy Analyst
Chris Stitt, Policy Analyst
Andrea Valenti Arthur, Managing Associate General Counsel
Gus Harb, Associate General Counsel
Victoria Firmage, Administrative Assistant

Note: A copy of related materials and an audio recording of the meeting can be found at www.le.utah.gov.
Chair Eliason called the meeting to order at 8:34 a.m.
1.Committee Business
MOTION:Sen. Bramble moved to approve the minutes of the June 19, 2024, meeting.The motion passed with a vote of 8-0-10.
Yeas - 8Nays- 0Abs- 10
Rep. S. Barlow
Sen. C. Bramble
Rep. S. Eliason
Rep. J. Kyle
Rep. P. Lyman
Sen. S. Pitcher
Rep. N. Thurston
Sen. C. Wilson
Rep. B. Bolinder
Rep. B. Brammer
Rep. J. Dailey-Provost
Rep. J. Elison
Sen. L. Fillmore
Rep. M. Judkins
Rep. R. Lesser
Sen. D. McCay
Rep. R. Spendlove
Rep. K. Stratton
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.
2.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.
3.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.
4.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.
5.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.
6.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.
7.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.
8.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.
9.Other Items/Adjourn
MOTION:Rep. Judkins moved to adjourn.The motion passed with a vote of 14-0-4.
Yeas - 14Nays- 0Abs- 4
Rep. S. Barlow
Rep. B. Bolinder
Sen. C. Bramble
Rep. B. Brammer
Rep. J. Elison
Rep. M. Judkins
Rep. J. Kyle
Rep. R. Lesser
Rep. P. Lyman
Sen. D. McCay
Rep. R. Spendlove
Rep. K. Stratton
Rep. N. Thurston
Sen. C. Wilson
Rep. J. Dailey-Provost
Rep. S. Eliason
Sen. L. Fillmore
Sen. S. Pitcher
Chair McCay adjourned the meeting at 10:49 a.m.