H.B. 357 Enrolled

TRANSIENT ROOM TAX AMENDMENTS
1998 GENERAL SESSION
STATE OF UTAH
Sponsor: Keele Johnson
AN ACT RELATING TO REVENUE AND TAXATION; MODIFYING THE PURPOSES FOR
WHICH THE TRANSIENT ROOM TAX MAY BE USED.
This act affects sections of Utah Code Annotated 1953 as follows:
AMENDS:
17-31-2, as last amended by Chapter 217, Laws of Utah 1997
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 17-31-2 is amended to read:
17-31-2. Purposes of transient room tax -- Purchase or lease of facilities -- Mitigating
impacts of recreation, tourism, or conventions -- Issuance of bonds.
(1) Any county legislative body may impose the transient room tax provided for in Section
59-12-301 for the purposes of:
(a) establishing[, financing,] and promoting recreation, tourism, film production, and
conventions;
(b) acquiring, leasing, constructing, furnishing, or operating convention meeting rooms,
exhibit halls, visitor information centers, museums, and related facilities;
(c) acquiring or leasing land required for or related to the purposes listed in Subsection
(1)(b); and
(d) as required to mitigate the impacts of recreation, tourism, or conventions in counties
of the fourth, fifth, and sixth class, paying for:
(i) solid waste disposal operations;
(ii) emergency medical services;
(iii) search and rescue activities; and
(iv) law enforcement activities.
(2) Counties may use not more than 1/3 of the proceeds of the transient room tax provided
in Section 59-12-301 either:

(a) to acquire, lease, construct, furnish, maintain, or operate convention meeting rooms,
exhibit halls, visitor information centers, museums, and related facilities, and to acquire or lease land
required for or related to these purposes; or
(b) as required to mitigate the impacts of recreation, tourism, or conventions in counties of
the fourth, fifth, and sixth class, to pay for:
(i) solid waste disposal operations;
(ii) emergency medical services;
(iii) search and rescue activities; and
(iv) law enforcement activities.
(3) (a) The county legislative body may:
(i) issue bonds or cause bonds to be issued, as permitted by law, to pay all or part of any
costs incurred for the purposes set forth in Subsection (2) that are permitted to be paid from bond
proceeds; and
(ii) use up to 1/3 of the proceeds of the transient room tax as provided in Section 59-12-301
to make the annual payment of principal, interest, premiums, and necessary reserves for any or the
aggregate of bonds issued.
(b) When the proceeds of the transient room tax provided in Section 59-12-301 are not
needed for payment of principal, interest, premiums, and reserves on bonds issued as provided in
Subsection (3), the county legislative body shall use those proceeds as provided in Subsections (1)
and (2).

- 2 -