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 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) For the transient room tax, the report described in Subsection (1) shall include a breakdown of each expenditure described in Subsection (2)(a)(i), including: (a) whether the expenditure was used for in-state and out-of-state promotion efforts; (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. (4) On or before October 1, the county legislative body shall provide a copy of the annual written report described in Subsection (1) for the previous fiscal year to: (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.
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