Utah Code § 17-31-5

General powers and duties of a county legislative body related to the transient room tax
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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. 
 
 
 
 
 
 (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.

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