UT HB0272

State auditor is added to work jointly with the Office of the Legislative Fiscal Analyst to determine by consensus whether county expenditure reports demonstrate compliance with transient room tax (TRT) and tourism, recreation, cultural, convention, and airport facilities tax (TRCC) requirements.

State auditor gains authority to audit county expenditures reported under these tourism taxes to assist in the compliance analysis.

Counties may be prohibited from accessing TRT or TRCC revenue if both the state auditor and Legislative Fiscal Analyst determine by consensus that the county's expenditure report fails to demonstrate compliance.

County legislative bodies must submit annual written reports by October 1 to the state auditor and Legislative Fiscal Analyst, with analysis and determination due by December 1.

Effective date: May 6, 2026.