Bill
Transient Room Tax Amendments
- Number
- H.B. 367 Second Substitute (2018GS)
- Sponsor
- Rep. Noel, M.
- Final action
- Governor Signed 3/19/2018
- Outcome
- Became law — signed by Gov. Gary R. Herbert
Summary
This bill amends provisions relating to the transient room tax.
What it does
- This bill:
- adds road repair and upgrade to the list of purposes for which counties of the fourth, fifth, or sixth class may spend revenue from the transient room tax.
Every vote on this bill
2/15/2018House Comm - Substitute Recommendation from # 0 to # 1
House Revenue and Taxation Committee
10 0 3not eligible / no record2/15/2018House Comm - Favorable Recommendation
House Revenue and Taxation Committee
10 0 3not eligible / no record2/27/2018House/ passed 3rd reading
Senate Secretary
67 4 4YEA2/28/2018Senate Comm - Favorable Recommendation
Senate Revenue and Taxation Committee
6 0 2not eligible / no record3/8/2018House/ concurs with Senate amendment
Senate President
61 5 9YEA3/8/2018Senate/ substituted from # 1 to # 2
Senate 2nd Reading Calendar
Voice votenot eligible / no record3/8/2018Senate/ passed 2nd & 3rd readings/ suspension
Clerk of the House
26 0 3not eligible / no recordBill text
enrolled version · official source
TRANSIENT ROOM TAX AMENDMENTS GENERAL SESSION STATE OF UTAH Chief Sponsor: Michael E. Noel Senate Sponsor: Kevin T. Van Tassell LONG TITLE General Description: This bill amends provisions relating to the transient room tax. Highlighted Provisions: This bill: ▸ adds road repair and upgrade to the list of purposes for which counties of the fourth, fifth, or sixth class may spend revenue from the transient room tax. Money Appropriated in this Bill: None Other Special Clauses: None Utah Code Sections Affected: AMENDS: 17-31-2 , as last amended by Laws of Utah 2006, Chapter 328 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 and expenditure of revenues -- 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 and promoting recreation, tourism, film production, and conventions; (b) acquiring, leasing, constructing, furnishing, maintaining, or operating: (i) convention meeting rooms; (ii) exhibit halls; (iii) visitor information centers; (iv) museums; (v) sports and recreation facilities including practice fields, stadiums, and arenas; and (vi) related facilities; (c) acquiring land, leasing land, or making payments for construction or infrastructure improvements 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[ . ] ; and (v) road repair and upgrade of: (A) class B roads, as defined in Section 72-3-103 ; (B) class C roads, as defined in Section 72-3-104 ; or (C) class D roads, as defined in Section 72-3-105 . (2) Except as provided in Subsection (4), a county may not expend more than 1/3 of the revenues generated by the transient room tax provided in Section 59-12-301 for any combination of the following purposes: (a) (i) acquiring, leasing, constructing, furnishing, maintaining, or operating: (A) convention meeting rooms; (B) exhibit halls; (C) visitor information centers; (D) museums; (E) sports and recreation facilities including practice fields, stadiums, and arenas; and (F) related facilities; and (ii) acquiring land, leasing land, or making payments for construction or infrastructure improvements required for or related to the purposes described in Subsection (2)(a)(i); (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; [ or ] and (v) road repair and upgrade of: (A) class B roads, as defined in Section 72-3-103 ; (B) class C roads, as defined in Section 72-3-104 ; or (C) class D roads, as defined in Section 72-3-105 ; (c) making the annual payment of principal, interest, premiums, and necessary reserves for any or the aggregate of bonds authorized under Subsection (3). (3) (a) The county legislative body may 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)(a) or (b) that are permitted to be paid from bond proceeds. (b) Except as provided in Subsection (4), if the revenues generated by 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 (2)(c), the county legislative body shall expend those revenues as provided in Subsection (1), subject to the limitation of Subsection (2). (4) If, on or after October 1, 2006, a county legislative body imposes a tax or increases the rate of a tax in accordance with Section 59-12-301 at a rate that exceeds 3%, the county legislative body: (a) may expend revenues generated by the portion of the rate that exceeds 3% for any purpose described in Subsections (1) through (3); and (b) is not subject to any limits on the amount of revenues that may be expended for a purpose described in Subsection (2).