This bill modifies the transient room tax and creates the Outdoor Recreation Mitigation Grant Program.
This bill:
- defines terms and modifies definitions;
- modifies the acceptable uses of transient room tax revenue;
- authorizes a county to enter into an interlocal agreement with a municipality within the county to share county transient room tax revenue;
- modifies reporting requirements on counties that impose transient room tax;
- provides that certain municipalities may appoint board members to a tourism tax advisory board;
- requires the state auditor to review a county's report on transient room tax and determine if the report is sufficient and compliant;
- modifies the state tax rate on short-term rentals of tourist home, hotel, motel, or trailer court accommodations and services;
- directs the State Tax Commission to deposit revenue the state collects from the secondary rate on short-term rentals of tourist home, hotel, motel, or trailer court accommodations and services into the Outdoor Recreation Mitigation Grant Fund, the General Fund, and the counties of the state;
- extends the sunset on the State Search and Rescue Advisory Board;
- creates the Outdoor Recreation Mitigation Grant Fund;
- establishes an outdoor recreation mitigation grant program within the Division of Outdoor Recreation;
- describes the criteria to apply for and receive an outdoor recreation mitigation grant;
- describes the acceptable uses of an outdoor recreation mitigation grant;
- requires the Division of Outdoor Recreation to provide a written report annually to the Revenue and Taxation and Political Subdivisions Interim committees;
- repeals the sunset date on the Volunteer Emergency Medical Service Personnel Health Insurance Program; and
- makes technical and conforming changes.

Statutes affected:
Introduced: 17-31-2, 17-31-5, 17-31-5.5, 17-31-8, 17-36-37, 59-28-102, 59-28-103, 63I-1-253, 67-3-12, 79-7-203