This bill addresses reporting requirements for tourism-related taxes.
This bill:
- includes the the state auditor in the analysis conducted by the Office of the Legislative Fiscal Analyst to determine by consensus whether county expenditure reports sufficiently demonstrate compliance with the expenditure requirements for revenue generated by a transient room tax (TRT) or a tourism, recreation, cultural, convention, and airport facilities tax (TRCC);
- authorizes the state auditor to audit expenditures reported by counties as part of the analysis for county expenditure reports;
- clarifies the state auditor's authority to prohibit counties from accessing revenue generated by a TRT or TRCC if the state auditor and the Office of the Legislative Fiscal Analyst determine a county's expenditure report does not sufficiently demonstrate compliance with the expenditure requirements; and
- makes technical and conforming changes.

Statutes affected:
Introduced: 17-78-704