Utah Code § 17E-2-406

State auditor to create form for transient room tax reports
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(1) The state auditor, in consultation with the Utah Office of Tourism created in Section 63N-7-102,
shall:
(a) create a form for a financial report and a form for a written report required under Section
17-78-704;
(b) 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 Section 17-78-704;
and
(c) 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 Section 17-78-704.
(2) The state auditor shall receive annual written reports from the counties as described in Section
17-78-704.

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