(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:
(1)(a) ensure that the annual financial report required by Section 17-63-603 includes a breakdown of expenditures:
(1)(a)(i) for revenue generated by the transient room tax, according to the allowable expenditure categories described in Subsection 17-78-702(2); and
(1)(a)(ii) for revenue generated by the tourism, recreation, cultural, convention, and airport facilities tax, according to the allowable expenditure categories described in Sections 59-12-602 and 59-12-603; and
(1)(b) prepare annually a written report in accordance with Subsection (2).
(2)(2)(a) For the transient room tax, the
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(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:
(1)(a) ensure that the annual financial report required by Section 17-63-603 includes a breakdown of expenditures:
(1)(a)(i) for revenue generated by the transient room tax, according to the allowable expenditure categories described in Subsection 17-78-702(2); and
(1)(a)(ii) for revenue generated by the tourism, recreation, cultural, convention, and airport facilities tax, according to the allowable expenditure categories described in Sections 59-12-602 and 59-12-603; and
(1)(b) prepare annually a written report in accordance with Subsection (2).
(2) (2)(a) For the transient room tax, the written report described in Subsection (1)(b) shall include:
(2)(a)(i) a breakdown of promotion expenditures;
(2)(a)(ii) if the county caused revenue generated by the transient room tax to be expended by a municipality within the county, as described in Subsection 17-78-702(8), a description:
(2)(a)(ii)(A) of each interlocal agreement the county entered into with a municipality; and
(2)(a)(ii)(B) the amount of revenue the county shared with a municipality in accordance with an interlocal agreement;
(2)(a)(iii) the number of search and rescue efforts conducted by the county in the previous fiscal year;
(2)(a)(iv) the total cost of search and rescue efforts and emergency medical services that were related to tourism or recreation within the eligible county in the previous fiscal year;
(2)(a)(v) a description of any factors that made a search and rescue effort or emergency medical service more expensive or difficult, including the condition of roads within the county;
(2)(a)(vi) what money, if any, the county was able to recover in the previous fiscal year from an individual on whose behalf the county incurred the cost of search and rescue or emergency medical services; and
(2)(a)(vii) (2)(a)(vii)(A) data on the percentages of individuals on whose behalf the county incurred the cost of search and rescue or emergency medical services who were in-state visitors to the county, out-of-state visitors to the county, or residents of the county; and
(2)(a)(vii)(B) if data described in Subsection (2)(a)(vii)(A) is unavailable regarding an individual on whose behalf the county incurred the cost of search and rescue or emergency medical services, the number of individuals whose data described in Subsection (2)(a)(vii)(A) is unavailable.
(2)(b) A county legislative body preparing a report required under this section shall utilize the form created by the state auditor under Section 17E-2-406.
(3) On or before October 1, the county legislative body shall provide a copy of the annual written report described in Subsection (1)(b) for the previous fiscal year to the state auditor and the Office of the Legislative Fiscal Analyst.
(4) (4)(a) On or before December 1 of each year, the Office of the Legislative Fiscal Analyst shall:
(4)(a)(i) analyze each written report received under Subsection (3) to determine if the information in the report sufficiently demonstrates that the county is expending revenue in accordance with the requirements of Sections 17-78-702, 59-12-301, and 59-12-603; and
(4)(a)(ii) provide a summary of the analysis and determination described in Subsection (4)(a)(i) to:
(4)(a)(ii)(A) the Revenue and Taxation Interim Committee;
(4)(a)(ii)(B) the Political Subdivisions Interim Committee; and
(4)(a)(ii)(C) the state auditor.
(4)(b) If the Office of the Legislative Fiscal Analyst determines a county written report does not sufficiently demonstrate that a county is expending revenue in accordance with the requirements of Sections 17-78-702, 59-12-301, and 59-12-603, the Office of the Legislative Fiscal Analyst shall include a copy of the county's written report with the summary described in Subsection (4)(a)(ii) to the entities described in Subsections (4)(a)(ii)(A) through (C).