1. (1)

   1. (a) Except as provided in Subsection (1)(b), any county that collects the following taxes shall operate a tourism tax advisory board:

      1. (i) the tax allowed under Section 59-12-301; or
      2. (ii) the tax allowed under Section 59-12-603.
   2. (b) Notwithstanding Subsection (1)(a), a county is exempt from Subsection (1)(a) if the county has an existing board, council, committee, convention visitor's bureau, or body that substantially conforms with Subsections (2), (3), and (4).
2. (2) A tourism tax advisory board created under Subsection (1) shall consist of at least five members.

3. (3)

   1. (a) A tourism tax advisory board shall be composed of the following members that are residents of the county:

      1. (i) a majority of the members shall be current employees of entities in the county that are subject to the taxes referred to in Section 59-12-301 or 59-12-603; and
      2. (ii) at least two of the board's membership shall be employees of recreational facilities, convention facilities, museums, cultural attractions, or other tourism related industries located within the county.
   2. (b) A tourism tax advisory board may add additional members to the board, including board members who represent the interests of municipalities in the county.
   3. (c) If a county generates 50% or more of the county's revenue generated by the imposition of a tax described in Subsection (1)(a)(i) within one municipality in the county, the tourism tax advisory board for that county shall include a board member to represent the interests of the municipality.

4. (4)

   1. (a) Each tourism tax advisory board shall advise the county legislative body on the best use of revenues collected from the tax allowed under Section 59-12-301 by providing the legislative body with a priority listing for proposed expenditures based on projected available tax revenues supplied to the board by the county legislative body on an annual basis.
   2. (b) Each tourism tax advisory board in a county operating under the county commission form of government under Section 17-62-201 or the expanded county commission form under Section 17-62-202 shall advise the county legislative body on the best use of revenues collected from the tax allowed under Section 59-12-603 by providing the legislative body with a priority listing for proposed expenditures based on projected available tax revenues supplied to the board by the county legislative body on an annual basis.

5. (5) A member of any county tourism tax advisory board:

   1. (a) may not receive compensation or benefits for the member's services; and
   2. (b) may receive per diem and travel expenses incurred in the performance of the member's official duties, in accordance with Section 11-55-103.

Renumbered and Amended by Chapter 14, 2025 Special Session 1