First Substitute H.B. 357

Representative Keele Johnson proposes to substitute the following bill:

1 TRANSIENT ROOM TAX AMENDMENTS
2 1998 GENERAL SESSION
3 STATE OF UTAH
4 Sponsor: Keele Johnson
5 AN ACT RELATING TO REVENUE AND TAXATION; MODIFYING THE PURPOSES FOR
6 WHICH THE TRANSIENT ROOM TAX MAY BE USED.
7 This act affects sections of Utah Code Annotated 1953 as follows:
8 AMENDS:
9 17-31-2, as last amended by Chapter 217, Laws of Utah 1997
10 Be it enacted by the Legislature of the state of Utah:
11 Section 1. Section 17-31-2 is amended to read:
12 17-31-2. Purposes of transient room tax -- Purchase or lease of facilities -- Mitigating
13 impacts of recreation, tourism, or conventions -- Issuance of bonds.
14 (1) Any county legislative body may impose the transient room tax provided for in Section
15 59-12-301 for the purposes of:
16 (a) establishing, financing, and promoting recreation, tourism, film production, and
17 conventions;
18 (b) acquiring, leasing, constructing, furnishing, or operating convention meeting rooms,
19 exhibit halls, visitor information centers, museums, and related facilities;
20 (c) acquiring or leasing land required for or related to the purposes listed in Subsection
21 (1)(b); and
22 (d) as required to mitigate the impacts of recreation, tourism, or conventions in counties
23 of the fourth, fifth, and sixth class, paying for:
24 (i) solid waste disposal operations;
25 (ii) emergency medical services;

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

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