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Second Substitute H.B. 34
5 This act modifies provisions relating to tourism. The act provides for a one-year exception
6 to the industry growth factor for an appropriation to the Tourism Marketing Performance
7 Fund and encourages the Division of Travel Development to conduct surveys on tourism
8 promotion activities throughout the state. The act makes certain technical changes and
9 provides an immediate effective date.
10 This act affects sections of Utah Code Annotated 1953 as follows:
12 9-2-1703.5, as enacted by Chapter 159, Laws of Utah 2001
13 9-3-204, as last amended by Chapter 159, Laws of Utah 2001
14 59-12-301, as last amended by Chapter 11, Laws of Utah 2001, First Special Session
15 Be it enacted by the Legislature of the state of Utah:
16 Section 1. Section 9-2-1703.5 is amended to read:
17 9-2-1703.5. Appropriations to the fund.
18 (1) The Legislature shall appropriate $200,000 to the fund each fiscal year for which the
19 State Tax Commission finds that the industry growth for the prior fiscal year equals or exceeds 4%,
20 except that the growth factor requirement does not apply to the S [
20a appropriation S TO THE FUND UNDER ITEM 120 OF S.B.1, APPROPRIATIONS ACT, s made for
21 the fiscal year beginning July 1, 2002 S ONLY s .
22 (2) To determine the prior fiscal year industry growth the State Tax Commission shall:
23 (a) calculate the tourism-oriented sales and use taxes for the fiscal year two years
24 preceding the fiscal year of appropriation;
25 (b) calculate the tourism-oriented sales and use taxes for the fiscal year three years
26 preceding the fiscal year of the appropriation; and
27 (c) determine whether the tourism-oriented sales and use taxes calculated in Subsection
28 (2)(a) increased from the tourism-oriented sales and use taxes calculated under Subsection (2)(b).
29 (3) The State Tax Commission shall report its determination under Subsection (2) to the
30 State Budget Office by no later than September 30 of each year.
31 Section 2. Section 9-3-204 is amended to read:
32 9-3-204. Division of Travel Development -- Powers and duties -- Travel development
33 plan -- Annual report and survey.
34 (1) There is created within the department the Division of Travel Development under the
35 administration and general supervision of the director.
36 (2) The division shall be under the policy direction of the director.
37 (3) The division shall:
38 (a) be the travel development authority of the state;
39 (b) develop a travel promotion program for the state;
40 (c) develop a plan to increase the economic contribution by tourists visiting the state;
41 (d) plan and conduct a program of information, advertising, and publicity relating to the
42 recreational, scenic, historic, highway, and tourist advantages and attractions of the state at large;
44 (e) encourage and assist in the coordination of the activities of persons, firms, associations,
45 corporations, travel regions, counties, and governmental agencies engaged in publicizing,
46 developing, and promoting the scenic attractions and tourist advantages of the state[
47 (4) Any plan provided for under Subsection (3) shall address, but not be limited to,
48 enhancing the state's image, promoting Utah as a year-round destination, encouraging expenditures
49 by visitors to the state, and expanding the markets where the state is promoted.
50 (5) The division is encouraged to:
51 (a) conduct surveys on tourism promotion activities undertaken by cities and counties
52 within the state; and
53 (b) in collaboration with the cities and counties surveyed, make an annual report to the
54 Legislature on the economic benefit of those activities to the state and the cities and counties
55 surveyed by the division.
56 Section 3. Section 59-12-301 is amended to read:
57 59-12-301. Transient room tax -- Rate -- Imposition or repeal of tax -- Tax rate
58 change -- Effective date -- Notice requirements.
59 (1) (a) Any county legislative body may impose a transient room tax not to exceed 3% of
60 the rent for every occupancy of a suite or room:
61 (i) on the following entities doing business as motor courts, motels, hotels, inns, or
62 providing similar public accommodations:
63 (A) a person;
64 (B) a company;
65 (C) a corporation; or
66 (D) a person, group, or organization similar to Subsections (1)(a)(i)(A) through (C); and
67 (ii) if the suite or room is regularly rented for less than 30 consecutive days.
68 (b) The revenues raised from the tax imposed under Subsection (1)(a) shall be used for the
69 purposes listed in Section 17-31-2 .
70 (c) The tax imposed under Subsection (1)(a) shall be in addition to the tourism, recreation,
71 cultural, and convention tax imposed under Part 6, Tourism, Recreation, Cultural, and Convention
72 Facilities Tax.
74 the rents described in Subsection (1)(a) relating to the Olympic Winter Games of 2002 made to
75 or by an organization exempt from federal income taxation under Section 501(c)(3), Internal
76 Revenue Code, except for rents described in Subsection (1)(a):
77 (i) paid for in full by the Salt Lake Organizing Committee for the Olympic Winter Games
78 of 2002;
79 (ii) exclusively used by:
80 (A) an officer, a trustee, or an employee of the Salt Lake Organizing Committee for the
81 Olympic Winter Games of 2002; or
82 (B) a volunteer supervised by the Salt Lake Organizing Committee for the Olympic Winter
83 Games of 2002; and
84 (iii) for which the Salt Lake Organizing Committee for the Olympic Winter Games of
85 2002 does not receive reimbursement.
86 (2) Subject to Subsection (3), a county legislative body:
87 (a) may increase or decrease the transient room tax; and
88 (b) shall regulate the transient room tax by ordinance.
89 (3) (a) For purposes of this Subsection (3):
90 (i) "Annexation" means an annexation to a county under Title 17, Chapter 2, Annexation
91 to County.
92 (ii) "Annexing area" means an area that is annexed into a county.
93 (b) (i) If, on or after May 1, 2000, a county enacts or repeals a tax or changes the rate of
94 a tax under this part, the enactment, repeal, or change shall take effect:
95 (A) on the first day of a calendar quarter; and
96 (B) after a 75-day period beginning on the date the commission receives notice meeting
97 the requirements of Subsection (3)(b)(ii) from the county.
98 (ii) The notice described in Subsection (3)(b)(i)(B) shall state:
99 (A) that the county will enact or repeal a tax or change the rate of a tax under this part;
100 (B) the statutory authority for the tax described in Subsection (3)(b)(ii)(A);
101 (C) the effective date of the tax described in Subsection (3)(b)(ii)(A); and
102 (D) if the county enacts the tax or changes the rate of the tax described in Subsection
103 (3)(b)(ii)(A), the new rate of the tax.
104 (c) (i) If, for an annexation that occurs on or after May 1, 2000, the annexation will result
105 in a change in the rate of a tax under this part for an annexing area, the change shall take effect:
106 (A) on the first day of a calendar quarter; and
107 (B) after a 75-day period beginning on the date the commission receives notice meeting
108 the requirements of Subsection (3)(c)(ii) from the county that annexes the annexing area.
109 (ii) The notice described in Subsection (3)(c)(i)(B) shall state:
110 (A) that the annexation described in Subsection (3)(c)(i) will result in a change in the rate
111 of a tax under this part for the annexing area;
112 (B) the statutory authority for the tax described in Subsection (3)(c)(ii)(A);
113 (C) the effective date of the tax described in Subsection (3)(c)(ii)(A); and
114 (D) the new rate of the tax described in Subsection (3)(c)(ii)(A).
115 Section 4. Effective date.
116 If approved by two-thirds of all the members elected to each house, this act takes effect
117 upon approval by the governor, or the day following the constitutional time limit of Utah
118 Constitution Article VII, Section 8, without the governor's signature, or in the case of a veto, the
119 date of veto override.
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