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UTAH STATUTES AND CODES
17-31-8 - Tourism tax advisory boards.
17-31-8. Tourism tax advisory boards.
(1) (a) Except as provided in Subsection (1)(b), any county that collects the followingtaxes 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 thecounty has an existing board, council, committee, convention visitor's bureau, or body thatsubstantially conforms with Subsections (2), (3), and (4).
(2) A tourism tax advisory board created under Subsection (1) shall consist of at leastfive members.
(3) A tourism tax advisory board shall be composed of the following members that areresidents of the county:
(a) a majority of the members shall be current employees of entities in the county that aresubject to the taxes referred to in Section 59-12-301 or 59-12-603; and
(b) the balance of the board's membership shall be employees of recreational facilities,convention facilities, museums, cultural attractions, or other tourism related industries locatedwithin the county.
(4) (a) Each tourism tax advisory board shall advise the county legislative body on thebest use of revenues collected from the tax allowed under Section 59-12-301 by providing thelegislative body with a priority listing for proposed expenditures based on projected available taxrevenues 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 commissionform of government under Section 17-52-501 or the expanded county commission form underSection 17-52-502 shall advise the county legislative body on the best use of revenues collectedfrom the tax allowed under Section 59-12-603 by providing the legislative body with a prioritylisting for proposed expenditures based on projected available tax revenues supplied to the boardby 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 expenses incurred in the performance of the member'sofficial duties.
(1) (a) Except as provided in Subsection (1)(b), any county that collects the followingtaxes 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 thecounty has an existing board, council, committee, convention visitor's bureau, or body thatsubstantially conforms with Subsections (2), (3), and (4).
(2) A tourism tax advisory board created under Subsection (1) shall consist of at leastfive members.
(3) A tourism tax advisory board shall be composed of the following members that areresidents of the county:
(a) a majority of the members shall be current employees of entities in the county that aresubject to the taxes referred to in Section 59-12-301 or 59-12-603; and
(b) the balance of the board's membership shall be employees of recreational facilities,convention facilities, museums, cultural attractions, or other tourism related industries locatedwithin the county.
(4) (a) Each tourism tax advisory board shall advise the county legislative body on thebest use of revenues collected from the tax allowed under Section 59-12-301 by providing thelegislative body with a priority listing for proposed expenditures based on projected available taxrevenues 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 commissionform of government under Section 17-52-501 or the expanded county commission form underSection 17-52-502 shall advise the county legislative body on the best use of revenues collectedfrom the tax allowed under Section 59-12-603 by providing the legislative body with a prioritylisting for proposed expenditures based on projected available tax revenues supplied to the boardby 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 expenses incurred in the performance of the member'sofficial duties.
Amended by Chapter 134, 2006 General Session
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