1. (1) The legislative body of each county that imposes a transient room tax in accordance with Section 17-78-702:

   1. (a) shall, except as provided in Subsection (2), at least annually consider the priorities and recommendations of the county's tourism tax advisory board created under Subsection 17-78-706(1)(a) or the substantially similar body as described in Subsection 17-78-706(1)(b) in one or more public meetings before finalizing decisions on expenditures of revenue from the transient room tax in each fiscal year;
   2. (b) shall prepare and provide the annual written report for each fiscal year as described in Section 17-78-704; and
   3. (c) may do and perform any and all other acts and things necessary, desirable, or appropriate to carry out the provisions of this chapter.

2. (2) Subsection (1)(a) does not apply to the legislative body of a county if:

   1. (a) the legislative body of the county has entered into a written contract with a substantially similar body to a tourism tax advisory board as described in Subsection 17-78-706(1)(b); and
   2. (b) the written contract described in Subsection (2)(a) clearly delineates how the expenditures of revenue from the transient room tax are to be spent.

Renumbered and Amended by Chapter 14, 2025 Special Session 1