Rep. Norm Thurston — Voting Record

Bill

Number

H.B. 456 (2025GS)

Sponsor

Rep. Bolinder, Bridger

Final action

Governor Signed 3/25/2025

Outcome

Became law — signed by Gov. Spencer J. Cox

Summary

What it does

• This bill:
• defines terms and modifies definitions;
• modifies the acceptable uses of transient room tax revenue;
• authorizes a county to enter into an interlocal agreement with a municipality within the county to share county transient room tax revenue;
• modifies reporting requirements on counties that impose transient room tax;
• provides that certain municipalities may appoint board members to a tourism tax advisory board;
• requires the state auditor to review a county's report on transient room tax and determine if the report is sufficient and compliant;
• modifies the maximum county tax rate on short-term rentals of tourist home, hotel, motel, or trailer court accommodations and services for counties of the second, third, fourth, fifth, and sixth class;
• extends an earmark on certain transient room tax revenue for a county of the first class;
• modifies the state tax rate on short-term rentals of tourist home, hotel, motel, or trailer court accommodations and services;
• imposes an additional state tax on short-term rentals of tourist home, hotel, motel, or trailer court accommodations and services that take place within a county of the first class;
• directs the State Tax Commission to distribute certain revenue the state collects on short-term rentals of tourist home, hotel, motel, or trailer court accommodations and services;
• extends the sunset on the State Search and Rescue Advisory Board;
• creates a sunset review;

Every vote on this bill

Bill text

137
17-31-2
17-31-5
17-31-5.5
17-31-8
17-36-37
59-12-301
59-28-102
59-28-103
63I-1-253
63I-1-259
63N-3-403
67-3-12
79-7-203
79-9-101
79-9-102
79-9-103
79-9-104
79-9-201
79-9-202
79-9-203
79-9-301
0
Transient Room Tax Amendments
2025 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Bridger Bolinder
Senate Sponsor: Evan J. Vickers
LONG TITLE
General Description:
This bill modifies the transient room tax and creates the Outdoor Recreation Mitigation 
Grant Program.
Highlighted Provisions:
This bill:
defines terms and modifies definitions;
modifies the acceptable uses of transient room tax revenue;
authorizes a county to enter into an interlocal agreement with a municipality within the 
county to share county transient room tax revenue;
modifies reporting requirements on counties that impose transient room tax;
provides that certain municipalities may appoint board members to a tourism tax advisory 
board;
requires the state auditor to review a county's report on transient room tax and determine 
if the report is sufficient and compliant;
modifies the maximum county tax rate on short-term rentals of tourist home, hotel, motel, 
or trailer court accommodations and services for counties of the second, third, fourth, 
fifth, and sixth class;
extends an earmark on certain transient room tax revenue for a county of the first class; 
modifies the state tax rate on short-term rentals of tourist home, hotel, motel, or trailer 
court accommodations and services;
imposes an additional state tax on short-term rentals of tourist home, hotel, motel, or 
trailer court accommodations and services that take place within a county of the first 
class;
directs the State Tax Commission to distribute certain revenue the state collects on 
short-term rentals of tourist home, hotel, motel, or trailer court accommodations and 
services;
extends the sunset on the State Search and Rescue Advisory Board; 
creates a sunset review;
modifies the uses of the Transient Room Tax Fund;
establishes an outdoor recreation mitigation grant program within the Division of Outdoor 
Recreation;
creates the Outdoor Recreation Mitigation Grant Fund;
describes the criteria to apply for and receive an outdoor recreation mitigation grant;
describes the acceptable uses of an outdoor recreation mitigation grant;
requires the Division of Outdoor Recreation to provide a written report annually to the 
Revenue and Taxation and Political Subdivisions Interim committees; 
repeals the sunset date on the Volunteer Emergency Medical Service Personnel Health 
Insurance Program; and
makes technical and conforming changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides a special effective date.
Utah Code Sections Affected:
AMENDS:
17-31-2
, as last amended by Laws of Utah 2023, Chapter 15
17-31-5
, as last amended by Laws of Utah 2022, Chapter 360
17-31-5.5
, as last amended by Laws of Utah 2023, Chapter 479
17-31-8
, as last amended by Laws of Utah 2018, Chapter 68
17-36-37
, as last amended by Laws of Utah 2022, Chapter 288
59-12-301
, as last amended by Laws of Utah 2015, Chapter 283
59-28-102
, as enacted by Laws of Utah 2017, Chapter 166
59-28-103
, as last amended by Laws of Utah 2022, Chapter 68
63I-1-253
, as last amended by Laws of Utah 2024, Third Special Session, Chapter 5
63I-1-259
, as last amended by Laws of Utah 2024, Third Special Session, Chapter 5
63N-3-403
, as last amended by Laws of Utah 2024, Chapter 268
67-3-12
, as last amended by Laws of Utah 2023, Chapters 16, 502
79-7-203
, as last amended by Laws of Utah 2023, Chapter 33
ENACTS:
79-9-101
, Utah Code Annotated 1953
79-9-102
, Utah Code Annotated 1953
79-9-103
, Utah Code Annotated 1953
79-9-104
, Utah Code Annotated 1953
79-9-201
, Utah Code Annotated 1953
79-9-202
, Utah Code Annotated 1953
79-9-203
, Utah Code Annotated 1953
79-9-301
, Utah Code Annotated 1953
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 revenue -- Purchase 
or lease of facilities -- Mitigating impacts of recreation, tourism, or conventions -- 
Issuance of bonds.
(1)
As used in this section:
(a)
"Aircraft" means the same as that term is defined in Section 
72-10-102
.
(b)
(a)
"Airport" means the same as that term is defined in Section 
72-10-102
.
(c)
"Airport authority" means the same as that term is defined in Section 
72-10-102
.
(d)
(b)
"Airport operator" means the same as that term is defined in Section 
72-10-102
.
(c)
"Establishing and promoting" means an activity or related expense to encourage, 
solicit, advertise, or market in order to attract or enhance transient guest spending in a 
county for a purpose described in Subsection 
(3)(a)
.
(d)
"Mitigation" means activity to address the direct impacts of tourism, recreation 
related to tourism, or conventions in a county, specifically sanitation and solid waste 
disposal, emergency medical services, search and rescue services, law enforcement, 
road repair, and road upgrades.
(e)
"Base year revenue" means the amount of revenue generated by a transient room tax 
and collected by a county for fiscal year 2018-19.
(f)
"Base year promotion expenditure" means the amount of revenue generated by a 
transient room tax that a county spent for the purpose described in Subsection 
(2)(a)
during fiscal year 2018-19.
(g)
"Eligible town" means a town that:
(i)
is located within a county that has a national park within or partially within the 
county's boundaries; and
(ii)
imposes a resort communities tax authorized by Section 
59-12-401
.
(h)
"Emergency medical services provider" means an eligible town, a special district, or 
a special service district.
(i)
"Tourism" means an activity to develop, encourage, solicit, or market tourism that 
attracts transient guests to the county, including planning, development, and 
advertising for the purpose described in Subsection 
(2)(a)(i)
.
(j)
"Town" means a municipality that is classified as a town in accordance with Section 
10-2-301
.
(k)
(e)
"Transient room tax" means a tax at a rate not to exceed 
4.25%
 the relevant rate
authorized by Section 
59-12-301
.
(2)
Subject to the requirements of this section, a county legislative body may impose the 
transient room tax
 for a purpose described in Subsection 
(3)
.
(3)
 for the purposes of
A county legislative body may expend revenue generated by the 
transient room tax imposed under this section and any revenue the county receives from 
the State Tax Commission under Section 
59-28-103
 only
:
(a)
for the purpose of 
establishing and promoting:
(i)
tourism;
 or
(ii)
recreation
,
;
(iii)
film production
, and
; or
(iv)
conventions;
(b)
to pay for tourism- or recreation-related facilities in the county, including 
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 trails
;
(vi)
related facilities;
(vii)
(vi)
if a national park is located within or partially within the county's 
boundaries, 
the following on any route 
to a recreation destination within the 
county, as 
designated by the county legislative body:
(A)
transit service, including shuttle service; and
(B)
parking infrastructure; and
(viii)
(vii)
an airport, if
:
(A)
the county is a county of the fourth, fifth, or sixth class; and
(B)
the county is the airport operator of the airport;
(c)
for the purpose of 
acquiring land, leasing land, or making payments for construction 
or infrastructure improvements required for or related to the 
purposes
facilities
 listed 
in Subsection 
(2)(b)
(3)(b)
;
(d)
as required to mitigate the impacts of recreation, tourism, or conventions in counties 
of the fourth, fifth, and sixth class, paying for
to pay mitigation costs, specifically
:
(i)
solid waste disposal operations;
(ii)
emergency medical services;
(iii)
search and rescue activities;
(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
; and
(e)
making 
to make 
the annual payment of principal, interest, premiums, and necessary 
reserves for any of the aggregate of bonds authorized under Subsection 
(5)
(4)
.
(3)
(a)
The county legislative body of a county that imposes a transient room tax at a 
rate of 3% or less may expend the revenue generated as provided in Subsection 
(4)
, 
after making any reduction required by Subsection 
(6)
.
(b)
The county legislative body of a county that imposes a transient room tax at a rate 
that exceeds 3% or increases the rate of transient room tax above 3% may expend:
(i)
the revenue generated from the transient room tax at a rate of 3% as provided in 
Subsection 
(4)
, after making any reduction required by Subsection 
(6)
; and
(ii)
the revenue generated from the portion of the rate that exceeds 3%:
(A)
for any combination of the purposes described in Subsections 
(2)
 and 
(5)
; and
(B)
regardless of the limitation on expenditures for the purposes described in 
Subsection 
(4)
.
(4)
Subject to Subsections 
(6)
 and 
(7)
, a county may not expend more than 1/3 of the 
revenue generated by a rate of transient room tax that does not exceed 3%, for any 
combination of the purposes described in Subsections 
(2)(b)
 through 
(2)(e)
.
(5)
(4)
(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 
Subsections 
(2)(b)
(3)(b)
 through 
(2)(d)
(3)(d)
 that are permitted to be paid from 
bond proceeds.
(b)
If a county legislative body does not need the revenue generated by the transient 
room tax for payment of principal, interest, premiums, and reserves on bonds issued 
as provided in Subsection 
(2)(e)
, the county legislative body shall expend that 
revenue for the purposes described in Subsection 
(2)
, subject to the limitation of 
Subsection 
(4)
.
(6)
(a)
In addition to the purposes described in Subsection 
(2)
, a county legislative body:
(i)
may expend up to 4% of the total revenue generated by a transient room tax to 
pay a provider for emergency medical services in one or more eligible towns; and
(ii)
may expend up to 10% of the total revenue generated by a transient room tax for 
visitor management and destination development if:
(A)
a national park is located within or partially within the county's boundaries; 
and
(B)
the county's tourism tax advisory board created under Subsection 
17-31-8(1)(a)
 or the substantially similar body as described in Subsection 
17-31-8(1)(b)
 has prioritized and recommended the use of the revenue in 
accordance with Subsection 
17-31-8(4)
.
(b)
A county legislative body shall reduce the amount that the county is authorized to 
expend for the purposes described in Subsection 
(4)
 by subtracting the amount of 
transient room tax revenue expended in accordance with Subsection 
(6)(a)
 from the 
amount of revenue described in Subsection 
(4)
.
(7)
(a)
Except as provided in Subsection 
(7)(b)
, a county legislative body in a county of 
the fourth, fifth, or sixth class shall expend the revenue generated by a transient room 
tax as follows:
(i)
an amount equal to the county's base year promotion expenditure for the purpose 
described in Subsection 
(2)(a)(i)
;
(ii)
an amount equal to the difference between the county's base year revenue and 
the county's base year promotion expenditure in accordance with Subsections 
(3)
through 
(6)
; and
(iii)
(A)
37% of the revenue that exceeds the county's base year revenue for the 
purpose described in Subsection 
(2)(a)(i)
; and
(B)
subject to Subsection 
(7)(c)
, 63% of the revenue that exceeds the county's 
base year revenue for any combination of the purposes described in 
Subsections 
(2)(a)(ii)
 through 
(e)
 or to pay an emergency medical services 
provider for emergency medical services in one or more eligible towns.
(b)
A county legislative body in a county of the fourth, fifth, or sixth class with one or 
more national recreation areas administered by the National Park Service or the 
Forest Service or national parks within or partially within the county's boundaries 
shall expend the revenue generated by a transient room tax as follows:
(i)
for a purpose described in Subsection 
(2)(a)
 and subject to the limitation 
described in Subsection 
(7)(d)
, the greater of:
(A)
an amount equal to the county's base year promotion expenditure; or
(B)
37% of the transient room tax revenue; and
(ii)
the remainder of the transient room tax not expended in accordance with 
Subsection 
(7)(b)(i)
 for any combination of the purposes described in Subsection 
(2)
 and, subject to the limitation described in Subsection 
(7)(c)
, Subsection 
(6)
.
(c)
A county legislative body in a county of the fourth, fifth, or sixth class may not:
(i)
expend more than 4% of the revenue generated by a transient room tax to pay an 
emergency medical services provider for emergency medical services in one or 
more eligible towns; or
(ii)
expend revenue generated by a transient room tax for the purpose described in 
Subsection 
(2)(e)
 in an amount that exceeds the county's base year promotion 
expenditure.
(d)
A county legislative body may not expend more than 1/5 of the revenue described in 
Subsection 
(7)(b)(i)
 for a purpose described in Subsection 
(2)(a)(ii)
.
(e)
The provisions of this Subsection 
(7)
 apply notwithstanding any other provision of 
this section.
(f)
If the total amount of revenue generated by a transient room tax in a county of the 
fourth, fifth, or sixth class is less than the county's base year promotion expenditure:
(i)
Subsections 
(7)(a)
 through 
(d)
 do not apply; and
(ii)
the county legislative body shall expend the revenue generated by the transient 
room tax in accordance with Subsections 
(3)
 through 
(6)
.
(5)
(a)
Activity described in Subsection 
(3)(a)
 is exclusive of activity described in 
Subsection 
(3)(b)
 or (c).
(b)
A county may not distribute revenue generated by the transient room tax imposed 
under this section to a large public transit district, as that term is defined in Section 
17B-2a-802
.
(6)
A county that generates $1 million or more in revenue from a transient room tax 
imposed under this section in the preceding calendar year:
(a)
shall expend, at a minimum, the revenue the county generates from the first 2% of 
the tax rate of a transient room tax on a purpose described in Subsection 
(3)(a)
; and
(b)
may expend the remainder of the revenue the county generates from a transient room 
tax on any purpose described in Subsection 
(3)
.
(7)
A county that generates $500,000 or more but less than $1 million in revenue from a 
transient room tax imposed under this section in the preceding calendar year:
(a)
shall expend, at a minimum, the revenue the county generates from the first 1% of 
the tax rate of a transient room tax on a purpose described in Subsection 
(3)(a)
; and
(b)
may expend the remainder of the revenue the county generates from a transient room 
tax on any purpose described in Subsection 
(3)
.
(8)
A county that is not described in Subsection (6) or (7) may expend the revenue the 
county generates from a transient room tax on any purpose described in Subsection (3).
(9)
The legislative body of a county may cause revenue generated by a transient room tax to 
be expended by a municipality within the county if:
(a)
the revenue the county shares with the municipality is not required to be spent by the 
county for a purpose described in Subsection 
(3)(a)
;
(b)
the county and municipality enter into an interlocal agreement:
(i)
governing the use of the revenue; and
(ii)
requiring the municipality to report the municipality's expenditures of the revenue 
to the county; and
(c)
the municipality receiving revenue generated by the county's transient room tax 
agrees to and expends the revenue for a purpose described in Subsection 
(3)
.
Section 2, Section 
17-31-5
 is amended to read:
17-31-5
. General powers and duties of a county legislative body related to the 
transient room tax.
(1)
The legislative body of each county that imposes a transient room tax in accordance 
with Section 
17-31-2
:
(a)
shall, except as provided in Subsection 
(2)
, at least annually consider the priorities 
and recommendations of the county's tourism tax advisory board created under 
Subsection 
17-31-8(1)(a)
 or the substantially similar body as described in Subsection 
17-31-8(1)(b)
 in one or more public meetings before finalizing decisions on 
expenditures of revenue from the transient room tax in each fiscal year;
(b)
shall prepare and provide the annual written report for each fiscal year as described 
in Section 
17-31-5.5
; and
(c)
may do and perform any and all other acts and things necessary, 
convenient, 
desirable, or appropriate to carry out the provisions of 
Sections 
17-31-2
 through 
17-31-5.5
this chapter
.
(2)
Subsection 
(1)(a)
 does not apply to the legislative body of a county if:
(a)
the legislative body of the county has entered into a written contract with a 
substantially similar body to a tourism tax advisory board as described in Subsection 
17-31-8(1)(b)
; and
(b)
the written contract described in Subsection 
(2)(a)
 clearly delineates how the 
expenditures of revenue from the transient room tax are to be spent.
Section 3, Section 
17-31-5.5
 is amended to read:
17-31-5.5
. Report by county legislative body -- Content.
(1)
The legislative body of each county that imposes a transient room tax under Section 
59-12-301
 or a tourism, recreation, cultural, convention, and airport facilities tax under 
Section 
59-12-603
 shall
:
(a)
ensure that the annual financial report required by Section 
17-36-37
 includes a 
breakdown of expenditures:
(i)
for revenue generated by the transient room tax, according to the allowable 
expenditure categories described in Subsection 
17-31-2(3)
; and
(ii)
for revenue generated by the tourism, recreation, cultural, convention, and airport 
facilities tax, according to the allowable expenditure categories described in 
Sections 
59-12-602
 and 
59-12-603
; and
(b)
 prepare annually a written report in accordance with Subsection 
(2)
.
(2)
The report described in Subsection 
(1)
 shall include a breakdown of expenditures into 
the following categories:
(a)
for the transient room tax, identification of expenditures for:
(i)
establishing and promoting:
(A)
recreation;
(B)
tourism;
(C)
film production; and
(D)
conventions;
(ii)
acquiring, leasing, constructing, furnishing, or operating:
(A)
convention meeting rooms;
(B)
exhibit halls;
(C)
visitor information centers;
(D)
museums; and
(E)
related facilities;
(iii)
acquiring or leasing land required for or related to the purposes listed in 
Subsection 
(2)(a)(ii)
;
(iv)
mitigation costs as identified in Subsection 
17-31-2(2)(d)
; and
(v)
making the annual payment of principal, interest, premiums, and necessary 
reserves for any or the aggregate of bonds issued to pay for costs referred to in 
Subsections 
17-31-2(2)(e)
 and 
(5)(a)
; and
(b)
for the tourism, recreation, cultural, convention, and airport facilities tax, 
identification of expenditures for:
(i)
financing tourism promotion, which means an activity to develop, encourage, 
solicit, or market tourism that attracts transient guests to the county, including 
planning, product development, and advertising;
(ii)
the development, operation, and maintenance of the following facilities as 
defined in Section 
59-12-602
:
(A)
an airport facility;
(B)
a convention facility;
(C)
a cultural facility;
(D)
a recreation facility; and
(E)
a tourist facility;
(iii)
mitigation costs as identified in Subsection 
59-12-603(2)(b)
; and
(iv)
a pledge as security for evidences of indebtedness under Subsection 
59-12-603(3)
.
(3)
(2)
(a)
For the transient room tax, the
 written
 report described in Subsection 
(1)
(1)(b)
 shall include
 a breakdown of each expenditure described in Subsection 
(2)(a)(i)
, including
:
(a)
(i)
whether the expenditure was used for in-state and out-of-state promotion 
efforts
a breakdown of promotion expenditures
;
(b)
an explanation of how the expenditure targeted a cost created by tourism; and
(c)
an accounting of the expenditure showing that the expenditure was used only for 
costs directly related to a cost created by tourism.
(ii)
if the county caused revenue generated by the transient room tax to be expended 
by a municipality within the county, as described in Subsection 
17-31-2(9)
, a 
description:
(A)
of each interlocal agreement the county entered into with a municipality; and
(B)
the amount of revenue the county shared with a municipality pursuant to an 
interlocal agreement;
(iii)
the number of search and rescue efforts conducted by the county in the previous 
fiscal year;
(iv)
the total cost of search and rescue efforts and emergency medical services that 
were related to tourism or recreation within the eligible county in the previous 
fiscal year;
(v)
a description of any factors that made a search and rescue effort or emergency 
medical service more expensive or difficult, including the condition of roads 
within the county;
(vi)
what money, if any, the county was able to recover in the previous fiscal year 
from an individual on whose behalf the county incurred the cost of search and 
rescue or emergency medical services; and
(vii)
(A)
data on the percentages of individuals on whose behalf the county 
incurred the cost of search and rescue or emergency medical services who were 
in-state visitors to the county, out-of-state visitors to the county, or residents of 
the county; and
(B)
if data described in Subsection 
(2)(a)
(vii)(A) is unavailable regarding an 
individual on whose behalf the county incurred the cost of search and rescue or 
emergency medical services, the number of individuals whose data described 
in Subsection (2)(a)(vii)(A) is unavailable.
(b)
The state auditor, in consultation with the Utah Office of Tourism created in Section 
63N-7-102
, shall:
(i)
create a form for a financial report and a form for a written report required under 
this section;
(ii)
designate at least one employee within the state auditor's office to serve as the 
point of contact for counties preparing a financial report or written report under 
this section; and
(iii)
if the state auditor's office determines it is advisable, create written guidance to 
assist counties in preparing a financial report or written report under this section.
(4)
(3)
On or before October 1, the county legislative body shall provide a copy of the 
annual written report described in Subsection 
(1)
(1)(b)
 for the previous fiscal year to
:
the state auditor.
(a)
the Utah Office of Tourism within the Governor's Office of Economic Opportunity;
(b)
the county's tourism tax advisory board; and
(c)
the Office of the Legislative Fiscal Analyst.
Section 4, 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 tax allowed under Section 
59-12-301
; or
(ii)
the 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)
A tourism tax advisory board shall be composed of the following members that 
are residents of the county:
(a)
(i)
a majority of the members shall be current employees of entities in the county 
that are subject to the taxes referred to in Section 
59-12-301
 or 
59-12-603
; and
(b)
(ii)
the balance
at least two
 of the board's membership shall be employees of 
recreational facilities, convention facilities, museums, cultural attractions, or other 
tourism related industries located within the county.
(b)
A tourism tax advisory board may add additional members to the board, including 
board members who represent the interests of municipalities in the county.
(c)
If a county generates 50% or more of the county's revenue generated by the 
imposition of a tax described in Subsection 
(1)(a)
(i) within one municipality in the 
county, the tourism tax advisory board for that county shall include a board member 
to represent the interests of the municipality.
(4)
(a)
Each tourism tax advisory board shall advise the county legislative body on the 
best use of revenues collected from the tax allowed under Section 
59-12-301
 by 
providing the legislative body with a priority listing for proposed expenditures based 
on projected available tax revenues supplied to the board by the county legislative 
body on an annual basis.
(b)
Each tourism tax advisory board in a county operating under the county commission 
form of government under Section 
17-52a-201
 or the expanded county commission 
form under Section 
17-52a-202
 shall advise the county legislative body on the best 
use of revenues collected from the tax allowed under Section 
59-12-603
 by providing 
the legislative body with a priority listing for proposed expenditures based on 
projected available tax revenues supplied to the board by the county legislative body 
on an annual basis.
(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 travel expenses incurred in the performance of the 
member's official duties, in accordance with Section 
11-55-103
.
Section 5, Section 
17-36-37
 is amended to read:
17-36-37
. Finance officer -- Annual financial statement -- Contents -- Duties of 
state auditor.
(1)
The finance officer of each county, within 180 days after the close of each fiscal period, 
or, for a county that has adopted a fiscal period that is a biennial period, within 180 days 
after both the midpoint and the close of the fiscal period, except as provided by Section 
17-36-38
, shall prepare and make available to the governing body an annual financial 
report that shall contain:
(a)
a statement of revenues and expenditures and a comparison with the budget of the 
county general fund, similar statements of all other funds for which budgets are 
required, and statements of revenues and expenditures or of income and expense for 
all other operating funds of the county;
(b)
a balance sheet of each fund and a combined balance sheet of all funds as of:
(i)
for a county that has adopted a fiscal period that is a biennial period, the midpoint 
and the close of the fiscal period; and
(ii)
for each other county, the close of the fiscal period; or
(c)
any other reports the governing body may require, including work performance data, 
tax levies, taxable values, details of bonded indebtedness, and historical facts of 
interest to the governing body and the public.
(2)
Copies of the annual report shall be furnished to the state auditor and made a matter of 
public record in the office of the finance officer.
(3)
The statement of revenues and expenditures described in Subsection 
(1)
(a) shall 
specifically identify when revenue is restricted for only statutorily authorized 
expenditures, including:
(a)
transient room tax, according to the expenditure authorizations described in Section 
17-31-2
; and
(b)
tourism, recreation, cultural, convention, and airport facilities tax, according to the 
expenditure authorizations described in Sections 
59-12-602
 and 
59-12-603
.
(4)
The state auditor:
(a)
may provide guidance to the finance officer of each county to ensure uniform 
reporting across counties;
(b)
may include the information described in Subsection 
(3)
 on the public finance 
website described in Section 
67-3-12
;
(c)
shall, on a regular basis determined by the state auditor, evaluate a county's annual 
financial report in regard to revenues and expenditures described in Subsection 
(3)
and determine whether a county's reporting is sufficient to ensure transparency and 
accountability; and
(d)
shall, upon receipt of a county's written report under Section 
17-31-5.5
 and in 
conjunction with evaluating the information described in Subsection 
(3)
, determine if 
a county is compliant with the expenditure authorizations described in Sections 
17-31-2
, 
59-12-602
, and 
59-12-603
.
(5)
If the state auditor determines under Subsection 
(4)(c)
 that a county is not sufficiently 
reporting or determines under Subsection 
(4)(d)
 that a county is not compliant, the state 
auditor:
(a)
shall provide the county finance officer with written notice of the determination, 
including the rationale for the determination; and
(b)
shall provide the county finance officer with an opportunity to respond to the 
determination in writing, including an opportunity to correct any deficiencies 
identified by the state auditor.
(6)
If the auditor determines, after providing a county with an opportunity to respond and 
correct any deficiencies as described in Subsection 
(5)(b)
, that a county is still not in 
compliance with this section, the auditor:
(a)
shall provide notice of the determination to the Division of Outdoor Recreation 
created in Section 
79-7-201
;
(b)
may provide notice to the Revenue and Taxation Interim Committee and the Political 
Subdivisions Interim Committee, or if the Legislature is in session, the Legislative 
Management Committee; and
(c)
may take any action authorized in Section 
51-2a-401
 or other provision of law.
Section 6, Section 
59-12-301
 is amended to read:
59-12-301
. Transient room tax -- Rate -- Expenditure of revenues -- Enactment 
or repeal of tax -- Tax rate change -- Effective date -- Notice requirements.
(1)
(a)
A county legislative body may impose a tax on charges for the accommodations 
and services described in Subsection 
59-12-103(1)(i)
 at a rate of not to exceed
:
(i)
4.25% beginning on or after October 1, 2006
.
; and
(ii)
for counties of the second, third, fourth, fifth, or sixth class, 4.5% beginning on or 
after July 1, 2025.
(b)
Subject to Subsection 
(2)
, the revenues raised from the tax imposed under Subsection 
(1)(a)
 shall be used for the purposes listed in Section 
17-31-2
.
(c)
The tax imposed under Subsection 
(1)(a)
 shall be in addition to the tax imposed 
under 
Part 6, Tourism, Recreation, Cultural, Convention, and Airport Facilities Tax 
Act
.
(2)
(a)
If a county legislative body of a county of the first class imposes a tax under this 
section, beginning on July 1, 2007, and ending on June 30, 2027, each year the first 
15% of the revenues collected from the tax authorized by Subsection 
(1)(a)
 within 
that county shall be:
(a)
(i)
deposited into the Transient Room Tax Fund created by Section 
63N-3-403
; 
and
(b)
(ii)
expended as provided in Section 
63N-3-403
.
(b)
If a county legislative body of a county of the first class imposes a tax under this 
section, beginning on July 1, 2027, and ending on June 30, 2047, each year the first 
7.5% of the revenues collected from the tax authorized by Subsection 
(1)(a)
 within 
that county shall be:
(i)
deposited into the Transient Room Tax Fund created by Section 
63N-3-403
; and
(ii)
expended as provided in Section 
63N-3-403
.
(3)
Subject to Subsection 
(4)
, a county legislative body:
(a)
may increase or decrease the tax authorized under this part; and
(b)
shall regulate the tax authorized under this part by ordinance.
(4)
(a)
For purposes of this Subsection 
(4)
:
(i)
"Annexation" means an annexation to a county under 
Title 17, Chapter 2, County 
Consolidations and Annexations
.
(ii)
"Annexing area" means an area that is annexed into a county.
(b)
(i)
Except as provided in Subsection 
(4)(c)
, if, on or after July 1, 2004, a county 
enacts or repeals a tax or changes the rate of a tax under this part, the enactment, 
repeal, or change shall take effect:
(A)
on the first day of a calendar quarter; and
(B)
after a 90-day period beginning on the date the commission receives notice 
meeting the requirements of Subsection 
(4)(b)(ii)
 from the county.
(ii)
The notice described in Subsection 
(4)(b)(i)(B)
 shall state:
(A)
that the county will enact or repeal a tax or change the rate of a tax under this 
part;
(B)
the statutory authority for the tax described in Subsection 
(4)(b)(ii)(A)
;
(C)
the effective date of the tax described in Subsection 
(4)(b)(ii)(A)
; and
(D)
if the county enacts the tax or changes the rate of the tax described in 
Subsection 
(4)(b)(ii)(A)
, the rate of the tax.
(c)
(i)
Notwithstanding Subsection 
(4)(b)(i)
, for a transaction described in Subsection 
(4)(c)(iii)
, the enactment of a tax or a tax rate increase shall take effect on the first 
day of the first billing period:
(A)
that begins after the effective date of the enactment of the tax or the tax rate 
increase; and
(B)
if the billing period for the transaction begins before the effective date of the 
enactment of the tax or the tax rate increase imposed under this section.
(ii)
Notwithstanding Subsection 
(4)(b)(i)
, for a transaction described in Subsection 
(4)(c)(iii)
, the repeal of a tax or a tax rate decrease shall take effect on the first day 
of the last billing period:
(A)
that began before the effective date of the repeal of the tax or the tax rate 
decrease; and
(B)
if the billing period for the transaction begins before the effective date of the 
repeal of the tax or the tax rate decrease imposed under this section.
(iii)
Subsections 
(4)(c)(i)
 and 
(ii)
 apply to transactions subject to a tax under 
Subsection 
59-12-103(1)(i)
.
(d)
(i)
Except as provided in Subsection 
(4)(e)
, if, for an annexation that occurs on or 
after July 1, 2004, the annexation will result in the enactment, repeal, or a change 
in the rate of a tax under this part for an annexing area, the enactment, repeal, or 
change shall take effect:
(A)
on the first day of a calendar quarter; and
(B)
after a 90-day period beginning on the date the commission receives notice 
meeting the requirements of Subsection 
(4)(d)(ii)
 from the county that annexes 
the annexing area.
(ii)
The notice described in Subsection 
(4)(d)(i)(B)
 shall state:
(A)
that the annexation described in Subsection 
(4)(d)(i)
 will result in an 
enactment, repeal, or change in the rate of a tax under this part for the annexing 
area;
(B)
the statutory authority for the tax described in Subsection 
(4)(d)(ii)(A)
;
(C)
the effective date of the tax described in Subsection 
(4)(d)(ii)(A)
; and
(D)
if the county enacts the tax or changes the rate of the tax described in 
Subsection 
(4)(d)(ii)(A)
, the rate of the tax.
(e)
(i)
Notwithstanding Subsection 
(4)(d)(i)
, for a transaction described in Subsection 
(4)(e)(iii)
, the enactment of a tax or a tax rate increase shall take effect on the first 
day of the first billing period:
(A)
that begins after the effective date of the enactment of the tax or the tax rate 
increase; and
(B)
if the billing period for the transaction begins before the effective date of the 
enactment of the tax or the tax rate increase imposed under this section.
(ii)
Notwithstanding Subsection 
(4)(d)(i)
, for a transaction described in Subsection 
(4)(e)(iii)
, the repeal of a tax or a tax rate decrease shall take effect on the first day 
of the last billing period:
(A)
that began before the effective date of the repeal of the tax or the tax rate 
decrease; and
(B)
if the billing period for the transaction begins before the effective date of the 
repeal of the tax or the tax rate decrease imposed under this section.
(iii)
Subsections 
(4)(e)(i)
 and 
(ii)
 apply to transactions subject to a tax under 
Subsection 
59-12-103(1)(i)
.
Section 7, Section 
59-28-102
 is amended to read:
59-28-102
. Definitions.
As used in this chapter:
(1)
"Agreement" means the same as that term is defined in Section 
59-12-102
. 
(2)
"Certified service provider" means the same as that term is defined in Section 
59-12-102
.
(3)
"Initial rate" means a rate of 0.32%.
(3)
(4)
"Model 2 seller" means the same as that term is defined in Section 
59-12-102
.
(4)
(5)
"Purchaser" means the same as that term is defined in Section 
59-12-102
.
(5)
(6)
"Sales price" means the same as that term is defined in Section 
59-12-102
.
(7)
"Secondary rate" means a rate of 0.75%.
(6)
(8)
"Seller" means the same as that term is defined in Section 
59-12-102
.
Section 8, Section 
59-28-103
 is amended to read:
59-28-103
. Imposition -- Rate -- Revenue distribution.
(1)
Subject to the other provisions of this chapter, the state shall impose a tax on the 
transactions described in Subsection 
59-12-103(1)(i)
 at
 a rate of .32%
:
(a)
the initial rate; and
(b)
the secondary rate
.
(2)
The tax imposed under this chapter is in addition to any other taxes imposed on the 
transactions described in Subsection 
59-12-103(1)(i)
.
(3)
(a)
(i)
Subject to Subsection 
(3)(a)(ii)
, the commission shall deposit 6% of the 
revenue the state collects from the tax under this chapter 
at the initial rate 
into the 
Hospitality and Tourism Management Education Account created in Section 
53F-9-501
 to fund the Hospitality and Tourism Management Career and Technical 
Education Pilot Program created in Section 
53E-3-515
.
(ii)
The commission may not deposit more than $300,000 into the Hospitality and 
Tourism Management Education Account under Subsection 
(3)(a)(i)
 in a fiscal 
year.
(b)
Except for the amount deposited into the Hospitality and Tourism Management 
Education Account under Subsection 
(3)(a)
 and the administrative charge retained 
under Subsection 
59-28-104(4)
, the commission shall deposit 
any
the remainder of 
the
 revenue the state collects from the tax under this chapter
 at the initial rate
 into the 
Outdoor Recreation Infrastructure Account created in Section 
79-8-106
 to fund
:
(i)
the Outdoor Recreational Infrastructure Grant Program created in Section 
79-8-401
;
 and 
(ii)
the Recreation Restoration Infrastructure Grant Program created in Section 
79-8-202
.
(4)
(a)
The commission shall deposit 33% of the revenue the state collects from the tax at 
the secondary rate into the Outdoor Recreation Mitigation Grant Fund created in 
Section 
79-9-103
.
(b)
The commission shall distribute the remaining revenue the state collects from the tax 
under this chapter at the secondary rate to the Division of Finance, which shall 
transfer the revenue into the General Fund.
(5)
(a)
In addition to the imposition of tax described in Subsection 
(1)
, the state shall 
impose a tax at the rate of 0.25% on the transactions described in Subsection 
59-12-103(1)(i)
 that take place within a county of the first class.
(b)
The commission shall distribute the revenue the state collects from the tax described 
in Subsection 
(5)(a)
 to the Division of Finance, which shall transfer the revenue into 
the Transient Room Tax Fund created in Section 
63N-3-403
.
Section 9, Section 
63I-1-253
 is amended to read:
63I-1-253
. Repeal dates: Titles 53 through 53G.
(1)
Section 
53-1-122
, Road Rage Awareness and Prevention Restricted Account, is 
repealed July 1, 2028.
(2)
Section 
53-2a-105
, Emergency Management Administration Council created -- 
Function -- Composition -- Expenses, is repealed July 1, 2029.
(3)
Section 
53-2a-1103
, Search and Rescue Advisory Board -- Members -- Compensation, 
is repealed July 1, 
2027
2030
.
(4)
Section 
53-2a-1104
, General duties of the Search and Rescue Advisory Board, is 
repealed July 1, 2027.
(5)
Title 53, Chapter 2a, Part 15, Grid Resilience Committee, is repealed July 1, 2027.
(6)
Section 
53-2d-104
, State Emergency Medical Services Committee -- Membership -- 
Expenses, is repealed July 1, 2029.
(7)
Section 
53-2d-703
, Volunteer Emergency Medical Service Personnel Health Insurance 
Program -- Creation -- Administration -- Eligibility -- Benefits -- Rulemaking -- 
Advisory board, is repealed July 1, 2027.
(8)
(7)
Section 
53-5-703
, Board -- Membership -- Compensation -- Terms -- Duties, is 
repealed July 1, 2029.
(9)
(8)
Section 
53-11-104
, Board, is repealed July 1, 2029.
(10)
(9)
Section 
53-22-104.1
, School Security Task Force -- Membership -- Duties -- Per 
diem -- Report -- Expiration, is repealed December 31, 2025.
(11)
(10)
Section 
53-22-104.2
, The School Security Task Force -- Education Advisory 
Board, is repealed December 31, 2025.
(12)
(11)
Subsection 
53B-1-301
(1)(j), regarding the Higher Education and Corrections 
Council, is repealed July 1, 2027.
(13)
(12)
Section 
53B-7-709
, Five-year performance goals, is repealed July 1, 2027.
(14)
(13)
Title 53B, Chapter 8a, Part 3, Education Savings Incentive Program, is repealed 
July 1, 2028.
(15)
(14)
Title 53B, Chapter 17, Part 11, USTAR Researchers, is repealed July 1, 2028.
(16)
(15)
Section 
53B-17-1203
, SafeUT and School Safety Commission established -- 
Members, is repealed January 1, 2030.
(17)
(16)
Title 53B, Chapter 18, Part 16, USTAR Researchers, is repealed July 1, 2028.
(18)
(17)
Title 53B, Chapter 18, Part 17, Food Security Council, is repealed July 1, 2027.
(19)
(18)
Title 53B, Chapter 18, Part 18, Electrification of Transportation Infrastructure 
Research Center, is repealed July 1, 2028.
(20)
(19)
Title 53B, Chapter 35, Higher Education and Corrections Council, is repealed 
July 1, 2027.
(21)
(20)
Subsection 
53C-3-203
(4)(b)(vii), regarding the distribution of money from the 
Land Exchange Distribution Account to the Geological Survey for test wells and other 
hydrologic studies in the West Desert, is repealed July 1, 2030.
(22)
(21)
Subsection 
53E-1-201
(1)(q), regarding the Higher Education and Corrections 
Council, is repealed July 1, 2027.
(23)
(22)
Subsection 
53E-2-304
(6), regarding foreclosing a private right of action or 
waiver of governmental immunity, is repealed July 1, 2027.
(24)
(23)
Subsection 
53E-3-503
(5), regarding coordinating councils for youth in care, is 
repealed July 1, 2027.
(25)
(24)
Subsection 
53E-3-503
(6), regarding coordinating councils for youth in care, is 
repealed July 1, 2027.
(26)
(25)
Subsection 
53E-4-202
(8)(b), regarding a standards review committee, is repealed 
January 1, 2028.
(27)
(26)
Section 
53E-4-203
, Standards review committee, is repealed January 1, 2028.
(28)
(27)
Title 53E, Chapter 6, Part 5, Utah Professional Practices Advisory Commission, 
is repealed July 1, 2033.
(29)
(28)
Subsection 
53E-7-207
(7), regarding a private right of action or waiver of 
governmental immunity, is repealed July 1, 2027.
(30)
(29)
Section 
53F-2-420
, Intensive Services Special Education Pilot Program, is 
repealed July 1, 2024.
(31)
(30)
Section 
53F-5-214
, Grant for professional learning, is repealed July 1, 2025.
(32)
(31)
Section 
53F-5-215
, Elementary teacher preparation grant, is repealed July 1, 
2025.
(33)
(32)
Section 
53F-5-219
, Local Innovations Civics Education Pilot Program, is 
repealed July 1, 2025.
(34)
(33)
Title 53F, Chapter 10, Part 2, Capital Projects Evaluation Panel, is repealed July 
1, 2027.
(35)
(34)
Subsection 
53G-4-608
(2)(b), regarding the Utah Seismic Safety Commission, is 
repealed January 1, 2025.
(36)
(35)
Subsection 
53G-4-608
(4)(b), regarding the Utah Seismic Safety Commission, is 
repealed January 1, 2025.
(37)
(36)
Section 
53G-9-212
, Drinking water quality in schools, is repealed July 1, 2027.
Section 10, Section 
63I-1-259
 is amended to read:
63I-1-259
. Repeal dates: Title 59.
(1)
Subsection 
59-1-403
(4)(aa), regarding a requirement for the State Tax Commission to 
inform the Department of Workforce Services whether an individual claimed a federal 
earned income tax credit, is repealed July 1, 2029.
(2)
Section 
59-7-618.1
, Tax credit related to alternative fuel heavy duty vehicles, is 
repealed July 1, 2029.
(3)
Section 
59-9-102.5
, Offset for occupational health and safety related donations, is 
repealed December 31, 2030.
(4)
Section 
59-10-1033.1
, Tax credit related to alternative fuel heavy duty vehicles, is 
repealed July 1, 2029.
(5)
Subsection 
59-28-103(5)
 is repealed July 1, 2047.
Section 11, Section 
63N-3-403
 is amended to read:
63N-3-403
. Transient Room Tax Fund -- Source of revenues -- Interest -- 
Expenditure or pledge of revenues.
(1)
There is created a fiduciary fund held by the state in a purely custodial capacity known 
as the Transient Room Tax Fund.
(2)
(a)
The fund shall be funded by the portion of the sales and use tax 
imposed by a 
county of the first class 
described in Subsection 
59-12-301
(2)
 and the revenue 
generated by the tax described in Subsection 
59-28-103(5)
.
(b)
(i)
The fund shall earn interest.
(ii)
Any interest earned on fund money shall be deposited into the fund.
(3)
(a)
Subject 
Before July 1, 2027, and subject 
to Subsection (3)(b), the executive 
director shall expend or pledge the money deposited into the fund:
(i)
to mitigate the impacts of traffic and parking relating to a convention facility 
within a county of the first class;
(ii)
for a purpose listed in Section 
17-31-2
, except that any requirements in Section 
17-31-2
 for the expenditure of money do not apply; or
(iii)
for a combination of Subsections (3)(a)(i) and (ii).
(b)
The executive director may not expend more than $20,000,000 in total to mitigate 
the impacts of traffic and parking relating to a convention facility within a county of 
the first class.
(4)
Beginning on July 1, 2027, the executive director shall expend or pledge the money 
deposited into the fund for:
(a)
the benefit of a city of the first class:
(i)
in a county of the first class;
(ii)
with a convention center; and
(iii)
that is not a capital city; and
(b)
a purpose listed in Section 
17-31-2
, except that any requirements in Section 
17-31-2
for the expenditure of money do not apply.
Section 12, Section 
67-3-12
 is amended to read:
67-3-12
. Utah Public Finance Website -- Establishment and administration -- 
Records disclosure -- Exceptions.
(1)
As used in this section:
(a)
(i)
Subject to Subsections 
(1)(a)(ii)
 and 
(iii)
, "independent entity" means the same 
as that term is defined in Section 
63E-1-102
.
(ii)
"Independent entity" includes an entity that is part of an independent entity 
described in Subsection 
(1)(a)(i)
, if the entity is considered a component unit of 
the independent entity under the governmental accounting standards issued by the 
Governmental Accounting Standards Board.
(iii)
"Independent entity" does not include the Utah State Retirement Office created 
in Section 
49-11-201
.
(b)
"Local education agency" means a school district or charter school.
(c)
"Participating local entity" means:
(i)
a county;
(ii)
a municipality;
(iii)
the State Fair Park Authority, created in Section 
11-68-201
;
(iv)
a special district under 
Title 17B, Limited Purpose Local Government Entities - 
Special Districts
;
(v)
a special service district under 
Title 17D, Chapter 1, Special Service District Act
;
(vi)
a housing authority under 
Title 35A, Chapter 8, Part 4, Housing Authorities
;
(vii)
a public transit district under 
Title 17B, Chapter 2a, Part 8, Public Transit 
District Act
;
(viii)
except for a taxed interlocal entity as defined in Section 
11-13-602
:
(A)
an interlocal entity as defined in Section 
11-13-103
;
(B)
a joint or cooperative undertaking as defined in Section 
11-13-103
; or
(C)
any project, program, or undertaking entered into by interlocal agreement in 
accordance with 
Title 11, Chapter 13, Interlocal Cooperation Act
;
(ix)
except for a taxed interlocal entity as defined in Section 
11-13-602
, an entity that 
is part of an entity described in Subsections 
(1)(c)(i)
 through 
(viii)
, if the entity is 
considered a component unit of the entity described in Subsections 
(1)(c)(i)
through 
(viii)
 under the governmental accounting standards issued by the 
Governmental Accounting Standards Board; or
(x)
a conservation district under 
Title 17D, Chapter 3, Conservation District Act
.
(d)
(i)
"Participating state entity" means the state of Utah, including its executive, 
legislative, and judicial branches, its departments, divisions, agencies, boards, 
commissions, councils, committees, and institutions.
(ii)
"Participating state entity" includes an entity that is part of an entity described in 
Subsection 
(1)(d)(i)
, if the entity is considered a component unit of the entity 
described in Subsection 
(1)(d)(i)
 under the governmental accounting standards 
issued by the Governmental Accounting Standards Board.
(e)
"Public finance website" or "website" means the website established by the state 
auditor in accordance with this section.
(f)
"Public financial information" means each record that is required under this section 
or by rule made by the Office of the State Auditor under Subsection 
(9)
 to be made 
available on the public finance website, a participating local entity's website, or an 
independent entity's website.
(g)
"Qualifying entity" means:
(i)
an independent entity;
(ii)
a participating local entity;
(iii)
a participating state entity;
(iv)
a local education agency;
(v)
a state institution of higher education as defined in Section 
53B-3-102
;
(vi)
the Utah Educational Savings Plan created in Section 
53B-8a-103
;
(vii)
the Utah Housing Corporation created in Section 
63H-8-201
;
(viii)
the School and Institutional Trust Lands Administration created in Section 
53C-1-201
;
(ix)
the Utah Capital Investment Corporation created in Section 
63N-6-301
; or
(x)
a URS-participating employer.
(h)
(i)
"URS-participating employer" means an entity that:
(A)
is a participating employer, as that term is defined in Section 
49-11-102
; and
(B)
is not required to report public financial information under this section as a 
qualifying entity described in Subsections 
(1)(g)(i)
 through 
(ix)
.
(ii)
"URS-participating employer" does not include:
(A)
the Utah State Retirement Office created in Section 
49-11-201
;
(B)
an insurer that is subject to the disclosure requirements of Section 
31A-4-113
; 
or
(C)
a withdrawing entity.
(i)
(i)
"Withdrawing entity" means:
(A)
an entity that elects to withdraw from participation in a system or plan under 
Title 49, Chapter 11, Part 6, Procedures and Records
;
(B)
until the date determined under Subsection 
49-11-626(2)(a)
, a public 
employees' association that provides the notice of intent described in 
Subsection 
49-11-626(2)(b)
; and
(C)
beginning on the date determined under Subsection 
49-11-626(2)(a)
, a public 
employees' association that makes an election described in Subsection 
49-11-626(3)
.
(ii)
"Withdrawing entity" includes a withdrawing entity, as that term is defined in 
Sections 
49-11-623
 and 
49-11-624
.
(2)
The state auditor shall establish and maintain a public finance website in accordance 
with this section.
(3)
The website shall:
(a)
permit Utah taxpayers to:
(i)
view, understand, and track the use of taxpayer dollars by making public financial 
information available on the Internet for participating state entities, independent 
entities, participating local entities, and URS-participating employers, using the 
website; and
(ii)
link to websites administered by participating local entities, independent entities, 
or URS-participating employers that do not use the website for the purpose of 
providing public financial information as required by this section and by rule 
made under Subsection 
(9)
;
(b)
allow a person that has Internet access to use the website without paying a fee;
(c)
allow the public to search public financial information on the website;
(d)
provide access to financial reports, financial audits, budgets, or other financial 
documents that are used to allocate, appropriate, spend, and account for government 
funds, as may be established by rule made in accordance with Subsection 
(9)
;
(e)
have a unique and simplified website address;
(f)
be guided by the principles described in Subsection 
63A-16-202(2)
;
(g)
include other links, features, or functionality that will assist the public in obtaining 
and reviewing public financial information, as may be established by rule made under 
Subsection 
(9)
; and
(h)
include a link to school report cards published on the State Board of Education's 
website under Section 
53E-5-211
.
(4)
The state auditor shall:
(a)
establish and maintain the website, including the provision of equipment, resources, 
and personnel as necessary;
(b)
maintain an archive of all information posted to the website;
(c)
coordinate and process the receipt and posting of public financial information from 
participating state entities; and
(d)
coordinate and regulate the posting of public financial information by participating 
local entities and independent entities.
(5)
A qualifying entity shall permit the public to view the qualifying entity's public 
financial information by posting the public financial information to the public finance 
website in accordance with rules made under Subsection 
(9)
.
(6)
The content of the public financial information posted to the public finance website is 
the responsibility of the qualifying entity posting the public financial information.
(7)
A URS-participating employer shall provide employee compensation information for 
each fiscal year ending on or after June 30, 2022:
(a)
to the state auditor for posting on the Utah Public Finance Website; or
(b)
(i)
through the URS-participating employer's own website; and
(ii)
via a link to the website described in Subsection 
(7)(b)(i)
, submitted to the state 
auditor for posting on the Utah Public Finance Website.
(8)
(a)
A qualifying entity may not post financial information that is classified as private, 
controlled, or protected under 
Title 63G, Chapter 2, Government Records Access and 
Management Act
, to the public finance website.
(b)
An individual who negligently discloses financial information that is classified as 
private, protected, or controlled by 
Title 63G, Chapter 2, Government Records 
Access and Management Act
, is not criminally or civilly liable for an improper 
disclosure of the financial information if the financial information is disclosed solely 
as a result of the preparation or publication of the website.
(9)
In accordance with 
Title 63G, Chapter 3, Utah Administrative Rulemaking Act
, the 
Office of the State Auditor:
(a)
shall make rules to:
(i)
establish which records a qualifying entity is required to post to the public finance 
website; and
(ii)
establish procedures for obtaining, submitting, reporting, storing, and posting 
public financial information on the public finance website; and
(b)
may make rules
:
(i)
governing when a qualifying entity is required to disclose an expenditure made by 
a person under contract with the qualifying entity, including the form and content 
of the disclosure
.
; and
(ii)
allowing for the inclusion of financial data provided by a participating local entity 
to be included on the Utah Public Finance Website in a uniform manner.
(10)
The rules made under Subsection 
(9)
 shall only require a URS-participating employer 
to provide employee compensation information for each fiscal year ending on or after 
June 30, 2022:
(a)
to the state auditor for posting on the public finance website; or
(b)
(i)
through the URS-participating employer's own website; and
(ii)
via a link to the website described in Subsection 
(10)(b)(i)
, submitted to the state 
auditor for posting on the public finance website.
Section 13, Section 
79-7-203
 is amended to read:
79-7-203
. Powers and duties of division.
(1)
As used in this section, "real property" includes land under water, upland, and all other 
property commonly or legally defined as real property.
(2)
The Division of Wildlife Resources shall retain the power and jurisdiction conferred 
upon the Division of Wildlife Resources by law on property controlled by the division 
with reference to fish and game.
(3)
For purposes of property controlled by the division, the division shall permit multiple 
uses of the property for purposes such as grazing, fishing, hunting, camping, mining, and 
the development and use of water and other natural resources.
(4)
(a)
The division may acquire real and personal property in the name of the state by 
legal and proper means, including purchase, gift, devise, eminent domain, lease, 
exchange, or otherwise, subject to the approval of the executive director and the 
governor.
(b)
In acquiring real or personal property, the credit of the state may not be pledged 
without the consent of the Legislature.
(5)
(a)
Before acquiring any real property, the division shall notify the county legislative 
body of the county where the property is situated of the division's intention to acquire 
the property.
(b)
If the county legislative body requests a hearing within 10 days of receipt of the 
notice, the division shall hold a public hearing in the county concerning the matter.
(6)
Acceptance of gifts or devises of land or other property is at the discretion of the 
division, subject to the approval of the executive director and the governor.
(7)
The division shall acquire property by eminent domain in the manner authorized by 
Title 78B, Chapter 6, Part 5, Eminent Domain
.
(8)
(a)
The division may make charges for special services and use of facilities, the 
income from which is available for recreation purposes.
(b)
The division may conduct and operate those services necessary for the comfort and 
convenience of the public.
(9)
(a)
The division may lease or rent concessions of lawful kinds and nature on property 
to persons, partnerships, and corporations for a valuable consideration after notifying 
the commission.
(b)
The division shall comply with 
Title 63G, Chapter 6a, Utah Procurement Code
, in 
selecting concessionaires.
(10)
The division shall proceed without delay to negotiate with the federal government 
concerning the Weber Basin and other recreation and reclamation projects.
(11)
(a)
The division shall coordinate with and annually report to the following regarding 
land acquisition and development and grants administered under this chapter or 
Chapter 8, Outdoor Recreation Grants
:
(i)
the Division of State Parks; and
(ii)
the Office of Rural Development.
(b)
The report required under Subsection 
(11)(a)
 shall be in writing, made public, and 
include a description and the amount of any grant awarded under this chapter or 
Chapter 8, Outdoor Recreation Grants
.
(12)
The division shall:
(a)
coordinate outdoor recreation policy, management, and promotion:
(i)
among state and federal agencies and local government entities in the state;
(ii)
with the Public Lands Policy Coordinating Office created in Section 
63L-11-201
, 
if public land is involved; and
(iii)
on at least a quarterly basis, with the executive director and the executive 
director of the Governor's Office of Economic Opportunity;
(b)
in cooperation with the Governor's Office of Economic Opportunity, promote 
economic development in the state by:
(i)
coordinating with outdoor recreation stakeholders;
(ii)
improving recreational opportunities; and
(iii)
recruiting outdoor recreation business;
(c)
administer Chapter 9, Mitigating the Direct Impacts of Tourism and Outdoor 
Recreation;
(d)
promote all forms of outdoor recreation, including motorized and nonmotorized 
outdoor recreation;
(d)
(e)
recommend to the governor and Legislature policies and initiatives to enhance 
recreational amenities and experiences in the state and help implement those policies 
and initiatives;
(e)
(f)
in performing the division's duties, seek to ensure safe and adequate access to 
outdoor recreation for all user groups and for all forms of recreation;
(f)
(g)
develop data regarding the impacts of outdoor recreation in the state; and
(g)
(h)
promote the health and social benefits of outdoor recreation, especially to young 
people.
(13)
By following 
Title 63J, Chapter 5, Federal Funds Procedures Act
, the division may:
(a)
seek federal grants or loans;
(b)
seek to participate in federal programs; and
(c)
in accordance with applicable federal program guidelines, administer federally 
funded outdoor recreation programs.
Section 14, Section 
79-9-101
 is enacted to read:
9. MITIGATING THE DIRECT IMPACTS OF TOURISM AND 
OUTDOOR RECREATION
1. General Provisions
79-9-101
. Definitions.
As used in this part:
(1)
"Board" means the Outdoor Recreation Mitigation Board created in Section 
79-9-104
.
(2)
"Division" means the Division of Outdoor Recreation created in Section 
79-9-201
.
(3)
"Eligible county" means a county:
(a)
of the third, fourth, fifth, or sixth class;
(b)
that imposes the maximum allowable rate of a county transient room tax; and
(c)
that generated less than $10,000,000 in revenue from the imposition of a transient 
room tax in the previous calendar year.
(4)
"Grant" means an outdoor recreation mitigation grant issued by the division to an 
eligible county as described in Section 
79-9-201
.
(5)
"Grantee" means an eligible county that receives an outdoor recreation mitigation grant 
from the division.
(6)
(a)
"Visitor-related emergency costs" means the documented expenditures of an 
eligible county in conducting search and rescue efforts or providing emergency 
medical services in direct relation to an individual who is in the eligible county for 
the purpose of outdoor recreation, tourism, or a convention.
(b)
"Visitor-related emergency costs" may include road repair and upgrade costs, as 
described in Subsection 
17-31-2(3)(d)
, so long as the eligible county applying for a 
grant presents sufficient evidence to suggest that the condition of roads in the eligible 
county has a direct impact on search and rescue efforts or providing emergency 
medical services in relation to an individual who is in the eligible county for the 
purpose of outdoor recreation, tourism, or a convention.
(7)
"Visitor-related safety costs" means a mitigation cost described in Subsection 
17-31-2(3)(d)
 that is not a visitor-related emergency cost, so long as the eligible county 
applying for a grant presents sufficient evidence to suggest that:
(a)
the eligible county's current solid waste disposal operations are overwhelmed by 
outdoor recreation, tourism, or conventions in the eligible county, resulting in 
unsanitary or unsafe conditions in the eligible county;
(b)
law enforcement activities within the eligible county are strained as a direct result of 
outdoor recreation, tourism, or conventions in the eligible county, resulting in unsafe 
conditions for recreators, visitors, tourists, county residents, and members of law 
enforcement within the eligible county; or
(c)
road repair and upgrade costs, if the current condition of roads in the eligible county 
are overwhelmed by outdoor recreation, tourism, or conventions in the eligible 
county, resulting in unsafe conditions in the eligible county.
Section 15, Section 
79-9-102
 is enacted to read:
79-9-102
. Outdoor recreation mitigation grants authorized -- Rulemaking.
(1)
To the extent that money is available, the division shall administer an outdoor recreation 
mitigation grants program to address visitor-related emergency costs and visitor-related 
safety costs in eligible counties.
(2)
The purpose of the outdoor recreation mitigation grants program is to:
(a)
assist an eligible county that is impacted by outdoor recreation, tourism, or 
conventions to such a degree that the eligible county is unable to address 
visitor-related emergency costs or visitor-related safety costs within revenue 
generated by an eligible county's imposition of a transient room tax; and
(b)
over time, ensure that an eligible county impacted by outdoor recreation, tourism, or 
conventions is able to manage the impacts of outdoor recreation, tourism, or 
conventions within eligible county revenue generated by the eligible county's 
imposition of a transient room tax.
(3)
The division shall, in consultation with the board, make rules in accordance with Title 
63G, Chapter 3, Utah Administrative Rulemaking Act, as necessary to perform the 
division's duties described in this chapter.
Section 16, Section 
79-9-103
 is enacted to read:
79-9-103
. Outdoor Recreation Mitigation Grant Fund created.
(1)
There is created an expendable special revenue fund known as the "Outdoor Recreation 
Mitigation Grant Fund," which the division may use to make competitive outdoor 
recreation mitigation grants to one or more eligible counties as described in Section 
79-9-201
.
(2)
The fund consists of:
(a)
deposits into the fund under Subsection 
59-28-103(4)(a)
;
(b)
appropriations made by the Legislature;
(c)
private donations, grants, gifts, bequests, or money made available from any other 
source to implement this chapter;
(d)
any grant funding that is returned to the division from an eligible county, as 
described in Section 
79-9-203
; and
(e)
interest earned on the fund.
(3)
The division shall, with the advice of the board, administer the fund.
(4)
The cost of administering the fund:
(a)
shall be paid from money in the fund; and
(b)
may not exceed 2% of the revenue deposited annually into the fund under Subsection 
59-28-103(4)(a)
.
(5)
Interest accrued from investment of money in the fund shall remain in the fund.
Section 17, Section 
79-9-104
 is enacted to read:
79-9-104
. Outdoor recreation mitigation board.
(1)
There is created the Outdoor Recreation Mitigation Board consisting of the following 
five members:
(a)
two representatives of the Utah Association of Counties, appointed by the Utah 
Association of Counties;
(b)
one representative of the Utah Sheriffs' Association, appointed by the Utah Sheriffs' 
Association;
(c)
one representative of rural emergency medical services directors, appointed by the 
director of the division after consultation with an organization representing rural 
emergency medical services directors; and
(d)
an individual representing the tourism industry, appointed by the director of the 
division after consultation with an organization representing the tourism industry.
(2)
The board shall annually select one of the board's members to be the chair of the board.
(3)
(a)
If a vacancy occurs in the membership of the board, the member shall be replaced 
in the same manner in which the original appointment was made.
(b)
A member of the board shall serve a term of four years and until the member's 
successor is appointed and qualified.
(c)
Notwithstanding Subsection 
(3)(b)
, the initial appointment of one member described 
in Subsection 
(1)(b)
 and one member described in Subsection (1)(c) shall be two 
years so the terms of board members are staggered and approximately half of the 
board members are appointed every two years.
(d)
An individual may be appointed to more than one term.
(e)
Three board members constitutes a quorum.
(f)
The action of a majority of a quorum constitutes action of the board.
(4)
A board member may not receive compensation or benefits for the member's service on 
the board, but may receive per diem and reimbursement for travel expenses incurred as a 
board member at the rates established by the Division of Finance under:
(a)
Sections 
63A-3-106
 and 
63A-3-107
; and
(b)
rules made by the Division of Finance pursuant to Sections 
63A-3-106
 and 
63A-3-107
.
(5)
The division shall provide staff support to the board.
Section 18, Section 
79-9-201
 is enacted to read:
2. Outdoor Recreation Mitigation Grants 
79-9-201
. Outdoor recreation mitigation grant criteria -- Priorities -- 
Application -- Prohibition on awards.
(1)
The division may, within available funding, award an outdoor recreation mitigation 
grant as described in this section.
(2)
In the event the division receives grant applications in excess of funding available to 
make grants, the division shall:
(a)
prioritize applications for grant funding for visitor-related emergency costs over 
applications for grant funding for visitor-related safety costs;
(b)
within applications for grant funding to relieve visitor-related emergency costs, 
prioritize applications for grant funding to support search and rescue efforts or 
emergency medical services over applications for grant funding to support road 
repair; and
(c)
prioritize an application for grant funding from an eligible county with a smaller 
population over an application for grant funding from an eligible county with a larger 
population.
(3)
After making the priority determinations described in Subsection 
(2)
, the division may 
prioritize available grant funding based on need, in terms of:
(a)
the amount of outdoor recreation or tourism taking place within the eligible county;
(b)
the existing capacity of an eligible county to manage search and rescue efforts or 
emergency medical services without additional financial assistance;
(c)
the existing capacity of an eligible county to engage in road repair and maintenance 
without additional financial assistance; and
(d)
the existing capacity of an eligible county to manage tourism-related safety costs 
without additional financial assistance.
(4)
The division may, in the division's discretion and in accordance with this part and any 
rules made pursuant to Subsection 
79-9-102(3)
, fulfill an eligible county's application 
for grant funding in whole or in part.
(5)
In implementing a competitive grant-making program described in this section, the 
division shall:
(a)
create an application for eligible counties to apply for grant funding; and
(b)
require an eligible county applying for grant funding to:
(i)
use the application created by the division;
(ii)
include information the division requires in an application; and
(iii)
apply by a deadline established by the division.
(6)
If an eligible county intends to share some or all grant funding awarded to the eligible 
county under this section with a special district in the eligible county, the eligible county 
shall provide that information in the eligible county's application for grant funding.
(7)
Beginning January 1, 2028, an eligible county may not receive grant funding described 
in this chapter if the state auditor notifies the division that the eligible county is not in 
compliance with Section 
17-36-37
.
Section 19, Section 
79-9-202
 is enacted to read:
79-9-202
. Determining need of eligible counties.
(1)
The division shall annually determine the relative needs of eligible counties for financial 
assistance to support visitor-related emergency costs in eligible counties, specifically 
taking into account the rolling five-year average of past visitor-related emergency costs 
within each eligible county, based on available data.
(2)
The division may request assistance from the state auditor and the Utah Office of 
Tourism in making the determination described in Subsection 
(1)
.
Section 20, Section 
79-9-203
 is enacted to read:
79-9-203
. Use of outdoor recreation mitigation grant funding.
(1)
An eligible county that receives grant funding under Section 
79-9-201
:
(a)
shall use grant funding:
(i)
to pay for any present or ongoing visitor-related emergency costs or visitor-related 
safety costs;
(ii)
to reimburse a provider of search and rescue efforts or emergency medical 
services for any past, unpaid services within the eligible county;
(iii)
to support the activities of a special district providing search and rescue efforts, 
emergency medical services, solid waste disposal, or road repair;
(iv)
as proposed in the eligible county's or eligible special district's application for 
grant funding;
(b)
shall report to the division on the expenditures made with the grant funding by 
December 31 of each year in which grant funding is received or is unexpended;
(c)
may not use grant funding to:
(i)
supplant existing funds; or
(ii)
purchase real property or make payments toward the ownership or leasing of real 
property.
(2)
If a grantee does not expend or encumber the funding within 18 months of the day on 
which the funding was received by the grantee due to a lack of need within the eligible 
county, the grantee:
(a)
shall inform the division regarding the remaining grant funding;
(b)
may retain the remaining grant funding until fully expended unless required by the 
division to return the remaining grant funding to the division; and
(c)
may not apply for a new outdoor recreation mitigation grant until the grant funding is 
fully expended or returned.
(3)
Upon receipt of unexpended outdoor recreation mitigation grant funding from a grantee, 
the division shall deposit the unexpended grant funding into the Outdoor Recreation 
Mitigation Grant Fund created in Section 
79-9-103
.
Section 21, Section 
79-9-301
 is enacted to read:
3. Reporting
79-9-301
. Reporting.
(1)
The division shall report quarterly to the board on:
(a)
grant applications received from eligible counties;
(b)
grant awards made to eligible counties; and
(c)
the division's progress in determining the relative needs of eligible counties, as 
described in Section 
79-9-202
.
(2)
Beginning January 1, 2027, the division and board shall provide an annual written 
report to the Revenue and Taxation Interim Committee and the Political Subdivisions 
Interim Committee no later than September 30, describing the division's efforts to 
implement the requirements of this chapter and any recommendations for legislative 
changes to the grant program described in this part.
Section 22. 
Effective Date.
This bill takes effect on 
July 1, 2025
.
3-12-25 1:28 PM