Utah HB0272 amends tourism tax expenditure reporting requirements and enforcement mechanisms.

Utah HB0272 modifies the process for analyzing county expenditure reports related to transient room taxes and tourism, recreation, cultural, convention, and airport facilities taxes. The bill includes the state auditor in the analysis conducted by the Office of the Legislative Fiscal Analyst to determine if county expenditure reports sufficiently demonstrate compliance with expenditure requirements. It also clarifies the state auditor's authority to prohibit counties from accessing revenue generated by these taxes if the expenditure report does not sufficiently demonstrate compliance.

Utah HB0272 amends tourism tax expenditure reporting requirements and enforcement mechanisms.

Utah HB0272 modifies the process for analyzing county expenditure reports related to transient room taxes and tourism, recreation, cultural, convention, and airport facilities taxes. The bill includes the state auditor in the analysis conducted by the Office of the Legislative Fiscal Analyst to determine if county expenditure reports sufficiently demonstrate compliance with expenditure requirements. It also clarifies the state auditor's authority to prohibit counties from accessing revenue generated by these taxes if the expenditure report does not sufficiently demonstrate compliance.