H.B. 370 Enrolled

TOURISM TAX ADVISORY BOARD
2004 GENERAL SESSION
STATE OF UTAH
Sponsor: Todd E. Kiser

LONG TITLE
General Description:
This bill modifies provisions relating to tourism tax advisory boards.
Highlighted Provisions:
This bill:
. narrows the matters on which a tourism tax advisory board is required to advise the
county legislative body in certain counties; and
. makes technical changes.
Monies Appropriated in this Bill:
None
Other Special Clauses:
None
Utah Code Sections Affected:
AMENDS:
17-31-8, as enacted by Chapter 159, Laws of Utah 2001

Be it enacted by the Legislature of the state of Utah:
Section 1. Section 17-31-8 is amended to read:
17-31-8. Tourism tax advisory boards.
(1) (a) Except as provided in Subsection (1)(b), any county that collects the following
taxes shall operate a tourism tax advisory board:
(i) the transient room tax allowed under Section 59-12-301 ; or
(ii) the tourism, recreation, cultural, and convention facilities tax allowed under Section
59-12-603 .

(b) Notwithstanding Subsection (1)(a), a county is exempt from Subsection (1)(a) if the
county has an existing board, council, committee, convention visitor's bureau, or body that
substantially conforms with Subsections (2), (3), and (4).
(2) A tourism tax advisory board created under Subsection (1) shall consist of at least five
members.
(3) A tourism tax advisory board shall be composed of any of the following members
that:
(a) are residents of the county; and
(b) represent the local:
(i) hotel and lodging industry;
(ii) restaurant industry;
(iii) recreational facilities;
(iv) convention facilities;
(v) museums;
(vi) cultural attractions; or
(vii) other tourism-related industries.
(4) [A] (a) Each tourism tax advisory board shall advise the county legislative body on
the best use of revenues collected from[: (a)] the transient room tax allowed under Section
59-12-301 [; and].
(b) Each tourism tax advisory board in a county operating under the county commission
form of government under Section 17-52-501 or the expanded county commission form under
Section 17-52-502 shall advise the county legislative body on the best use of revenues collected
from the tourism, recreation, cultural, and convention facilities tax allowed under Section
59-12-603 .
(5) A member of any county tourism tax advisory board:
(a) may not receive compensation or benefits for the member's services; and
(b) may receive per diem and expenses incurred in the performance of the member's
official duties.

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