H.B. 370

1

TOURISM TAX ADVISORY BOARD
2 2004 GENERAL SESSION
3 STATE OF UTAH
4 Sponsor: Todd E. Kiser
5
6 LONG TITLE
7 General Description:
8 This bill modifies provisions relating to tourism tax advisory boards.
9 Highlighted Provisions:
10 This bill:
11 . narrows the matters on which a tourism tax advisory board is required to advise the
12 county legislative body in certain counties; and
13 . makes technical changes.
14 Monies Appropriated in this Bill:
15 None
16 Other Special Clauses:
17 None
18 Utah Code Sections Affected:
19 AMENDS:
20 17-31-8, as enacted by Chapter 159, Laws of Utah 2001
21
22 Be it enacted by the Legislature of the state of Utah:
23 Section 1. Section 17-31-8 is amended to read:
24 17-31-8. Tourism tax advisory boards.
25 (1) (a) Except as provided in Subsection (1)(b), any county that collects the following
26 taxes shall operate a tourism tax advisory board:
27 (i) the transient room tax allowed under Section 59-12-301 ; or

28 (ii) the tourism, recreation, cultural, and convention facilities tax allowed under
29 Section 59-12-603 .
30 (b) Notwithstanding Subsection (1)(a), a county is exempt from Subsection (1)(a) if the
31 county has an existing board, council, committee, convention visitor's bureau, or body that
32 substantially conforms with Subsections (2), (3), and (4).
33 (2) A tourism tax advisory board created under Subsection (1) shall consist of at least
34 five members.
35 (3) A tourism tax advisory board shall be composed of any of the following members
36 that:
37 (a) are residents of the county; and
38 (b) represent the local:
39 (i) hotel and lodging industry;
40 (ii) restaurant industry;
41 (iii) recreational facilities;
42 (iv) convention facilities;
43 (v) museums;
44 (vi) cultural attractions; or
45 (vii) other tourism-related industries.
46 (4) [A] (a) Each tourism tax advisory board shall advise the county legislative body on
47 the best use of revenues collected from[: (a)] the transient room tax allowed under Section
48 59-12-301 [; and].
49 (b) Each tourism tax advisory board in a county operating under the county
50 commission form of government under Section 17-52-501 or the expanded county commission
51 form under Section 17-52-502 , shall advise the county legislative body on the best use of
52 revenues collected from the tourism, recreation, cultural, and convention facilities tax allowed
53 under Section 59-12-603 .
54 (5) A member of any county tourism tax advisory board:
55 (a) may not receive compensation or benefits for the member's services; and
56 (b) may receive per diem and expenses incurred in the performance of the member's
57 official duties.

Legislative Review Note
as of 2-13-04 12:39 PM

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

Office of Legislative Research and General Counsel