The bill expands a county's use of the transient room tax to include shuttle services, parking infrastructure, and airports if the county is the operator of the airport or is a county of the fourth, fifth, or sixth class.

If the county includes a national park, this bill allows a county legislative body to use the transient room tax for transit services, including shuttle services, parking infrastructure, and airports if the county is the operator of the airport or is a county of the fourth, fifth, or sixth class. The bill also allows the use of the transient room tax to make an annual payment of principal, interest, premiums, and necessary reserves for any of the aggregates of bonds.

The bill states that a county may not expend more than 1/3 of the revenue generated by the transient room tax that does need exceed 3% for purposes already allowed as well as for the expanded uses of shuttle services, parking infrastructure and airports subject to the limitations stated above. 

The bill states that a county legislative body in a county of the fourth, fifth, or sixth class shall expend the revenue generated by the transient room tax an amount at least equal to the amount expended for the same purposes in 2018-19. 

The bill allows counties of these classes to exceed the 2018-19 amount for any combination of the existing or new purposes named above to pay for emergency medical services in eligible towns up to 4% generated by the transient room tax. If county legislative body's of the fourth, fifth, or sixth classes expending on services exceeds the total amount of revenue generated by the transient room tax, then a county may not expend more than 1/3 of the revenue generated by a rate of transient room tax that does not exceed 3%, for any combination of the services. 

Report to County Legislative Body:

For the transient room tax, the report shall inlace a breakdown of each expenditure including whether the expenditure was used for in-state or out of state promotion, how expenditure targeted a cost created by tourism, a showing that the expenditure was used only for costs directly related to tourism. The report shall be provided to the Utah Office of Tourism as well as the Governor's Office of Economic Development.

Administrative change to the collection of tax: 

A county auditor may audit the remittance of a tax authorized under this part. 

Appropriations: The bill appropriates $300,000 from the General Fund to the State Tax Commission to employ staff or purchase resources to ensure counties of the fourth, fifth, and sixth classes comply with remittance and use requirements.