State auditor to create form for transient room tax reports.
Utah Code § 17E-2-406
in effect17E-2-406. State auditor to create form for transient room tax reports.
(1) The state auditor, in consultation with the Utah Office of Tourism created in Section 63N-7-102, shall:
(a) create a form for a financial report and a form for a written report required under Section 17-78-704;
(b) designate at least one employee within the state auditor's office to serve as the point of contact for counties preparing a financial report or written report under Section 17-78-704; and
(c) if the state auditor's office determines it is advisable, create written guidance to assist counties in preparing a financial report or written report under Section 17-78-704.
(2) The state auditor shall receive annual written reports from the counties as described in Section 17-78-704.
Enacted by Chapter 14, 2025 Special Session 1
Source: Utah Office of Legislative Research and General Counsel (le.utah.gov)URL: https://le.utah.gov/xcode/Title17E/Chapter2/17E-2-S406.html?v=C17E-2-S406_2025110620251206Fetched: 10/26/2026