Utah Code 17-31-5. General powers and duties of a county legislative body related to the transient room tax
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(1) The legislative body of each county that imposes a transient room tax in accordance with Section 17-31-2:
Terms Used In Utah Code 17-31-5
- Contract: A legal written agreement that becomes binding when signed.
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Legislative: when used to describe the powers, duties, or functions of a county commission or council, refers to:(3)(a) the power and duty to enact ordinances, levy taxes, and establish budgets; and(3)(b) those powers, duties, and functions that, under constitutional and statutory provisions and through long usage and accepted practice and custom at the federal and state level, have come to be regarded as belonging to the legislative branch of government. See Utah Code 17-50-101(1)(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;(1)(b) shall prepare and provide the annual written report for each fiscal year as described in Section 17-31-5.5; and
(2) Subsection (1)(a) does not apply to the legislative body of a county if:
(2)(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
(2)(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.