This bill deals with reporting requirements for a county that imposes a transient room tax or a tourism, recreation, cultural, convention, and airport facilities tax.
This bill:
- requires the Office of the Legislative Fiscal Analyst (office) to analyze a county's written report on the county's use of transient room tax revenue and tourism, recreation, cultural, convention, and airport facilities tax revenue and make a determination;
- requires the office to provide a summary of the office's analysis to the Revenue and Taxation and Political Subdivisions Interim committees and the state auditor;
- requires the state auditor to review the office's determination that a county's written report does not sufficiently demonstrate the county is complying with statutory requirements for a transient room tax or a tourism, recreation, cultural, convention, and airport facilities tax and make an independent finding;
- if the state auditor finds the county's written report does not sufficiently demonstrate the county is complying with statutory requirements for a transient room tax or a tourism, recreation, cultural, convention, and airport facilities tax, allows the state auditor to withhold funds generated by a transient room tax or a tourism, recreation, cultural, convention, and airport facilities tax from the county until the county complies with county report requirements; and
- makes technical and conforming changes.

Statutes affected:
Substitute #1: 17-31-5.5
Enrolled: 17-31-5.5
Introduced: 17-31-5.5