H.B. 327

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TRANSIENT ROOM TAX AMENDMENTS
2 1997 GENERAL SESSION
3 STATE OF UTAH
4 Sponsor: Jeff Alexander
5 AN ACT RELATING TO REVENUE AND TAXATION; MODIFYING THE PURPOSES FOR
6 WHICH THE TRANSIENT ROOM TAX MAY BE USED; MAKING TECHNICAL
7 CHANGES; AND PROVIDING AN EFFECTIVE DATE.
8 This act affects sections of Utah Code Annotated 1953 as follows:
9 AMENDS:
10 17-31-2, as last amended by Chapter 270, Laws of Utah 1996
11 Be it enacted by the Legislature of the state of Utah:
12 Section 1. Section 17-31-2 is amended to read:
13 17-31-2. Purposes of transient room tax -- Purchase or lease of facilities -- Mitigating
14 impacts of recreational, tourism, or convention activities -- Issuance of bonds.
15 (1) Any county legislative body may impose the transient room tax provided for in Section
16 59-12-301 for the purposes of:
17 (a) establishing, financing, and promoting [recreational] recreation, [tourist] tourism, and
18 [convention bureaus] conventions;
19 (b) acquiring, leasing, constructing, furnishing, or operating convention meeting rooms,
20 exhibit halls, visitor information centers, museums, and related facilities;
21 (c) acquiring or leasing land required for or related to the purposes listed in Subsection
22 (1)(b); and
23 (d) as required to mitigate the impacts of [recreational] recreation, tourism, or [convention
24 activities] conventions in counties of the fourth, fifth, and sixth class, paying for:
25 (i) solid waste disposal operations;
26 (ii) emergency medical services;
27 (iii) search and rescue activities; and

1 (iv) law enforcement activities.
2 (2) Counties may use not more than 1/3 of the proceeds of the transient room tax provided
3 in Section 59-12-301 either:
4 (a) to acquire, lease, construct, furnish, maintain, or operate convention meeting rooms,
5 exhibit halls, visitor information centers, museums, and related facilities, and to acquire or lease
6 land required for or related to these purposes; or
7 (b) as required to mitigate the impacts of [recreational] recreation, tourism, or [convention
8 activities] conventions in counties of the fourth, fifth, and sixth class, to pay for:
9 (i) solid waste disposal operations;
10 (ii) emergency medical services;
11 (iii) search and rescue activities; and
12 (iv) law enforcement activities.
13 (3) (a) The county legislative body may:
14 (i) issue bonds or cause bonds to be issued, as permitted by law, to pay all or part of any
15 costs incurred for the purposes set forth in Subsection (2) that are permitted to be paid from bond
16 proceeds; and
17 (ii) use up to 1/3 of the proceeds of the transient room tax as provided in Section
18 59-12-301 to make the annual payment of principal, interest, premiums, and necessary reserves
19 for any or the aggregate of bonds issued.
20 (b) When the proceeds of the transient room tax provided in Section 59-12-301 are not
21 needed for payment of principal, interest, premiums, and reserves on bonds issued as provided in
22 Subsection (3), the county legislative body shall use those proceeds as provided in Subsections (1)
23 and (2).
24 Section 2. Effective date.
25 This act takes effect on July 1, 1997.


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Legislative Review Note
as of 1-31-97 2:47 PM

A limited legal review of this bill raises no obvious constitutional or statutory concerns.

Office of Legislative Research and General Counsel

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