All Roll Calls
Yes: 179 • No: 15
UtahH.B. 4562025 General SessionHouseWALLET
Transient Room Tax Amendments
Sponsored By: Bridger Bolinder (Republican)
Signed by Governor
CountiesBusinessTourismHotels and Hotel KeepersMunicipalitiesPolitical Subdivisions (Local Issues)Public SafetyGovernment Operations (State Issues)Sunsets and RepealersState Tax CommissionRevenue and TaxationConstitutional OfficersCounty and Municipal FinanceGrant Programs and IncentivesLocal Taxation and FeesOutdoor RecreationRental and Leasing ServicesState Auditor
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Bill Overview
Analyzed Economic Effects
13 provisions identified: 6 benefits, 4 costs, 3 mixed.
Volunteer emergency workers keep insurance program
The law removes the July 1, 2027 expiration of Utah’s Volunteer Emergency Medical Service Personnel Health Insurance Program. Eligible volunteer emergency medical workers retain access to the program. This provision sets no replacement expiration date and does not change stated benefit amounts or individual eligibility details.
Counties get visitor emergency grant help
Beginning July 1, 2025, competitive grants help third- through sixth-class counties charging the maximum county room tax and collecting under $10 million last calendar year. Awards depend on available money and documented visitor-related costs, including rescue, emergency medical care, waste, policing, and road safety. Emergency costs rank ahead of other safety costs, rescue and medical costs ahead of emergency road work, and smaller counties receive priority. Grants can cover past unpaid rescue or medical services and support disclosed special-district work, but cannot replace existing funds or buy, own, or lease property. Counties must report spending each December 31; after 18 months of unused funds due to lack of need, they must notify the division and spend or return them before reapplying. Beginning January 1, 2028, counties the auditor reports as failing annual financial-reporting requirements are ineligible.
Local tourism boards get representation rules
County tourism tax advisory boards must have at least five members who live in the county. A majority must currently work for entities covered by the specified tourism taxes. At least two must work in recreation, conventions, museums, cultural attractions, or other tourism-related fields. A municipality must have a representative when it generates at least 50% of county room-tax revenue.
Search and rescue board continues longer
Utah’s Search and Rescue Advisory Board remains authorized until July 1, 2030, instead of July 1, 2027. The board continues advising on search and rescue matters. The extension does not create a household payment.
Room taxes support outdoor recreation grants
Beginning July 1, 2025, the Outdoor Recreation Mitigation Grant Fund supports grants to eligible counties. It receives designated tax deposits and can receive appropriations, donations, returned grants, and interest. Administration cannot exceed 2% of annual deposits from the designated state tax source. Separately, remaining revenue from the initial 0.32% state room tax supports recreation infrastructure and restoration grants, after education deposits and administration charges.
Counties face stronger tourism spending checks
County annual financial statements must identify restricted room-tax and other tourism-tax revenue. Annual financial reports are due within 180 days after the fiscal period ends. Counties must also report tourism spending and visitor-related emergency incidents and costs by October 1 each year. The state auditor checks compliance and gives counties a chance to explain and fix problems. Unfixed problems must be reported to the Division of Outdoor Recreation and can also reach legislative committees.
Individual heavy-duty vehicle credit ends
Utah’s individual income tax credit for alternative-fuel heavy-duty vehicles is repealed July 1, 2029. Qualifying individuals lose this tax benefit when the repeal takes effect. The provision does not state the credit amount or claiming requirements.
Room taxes and county caps rise
Covered lodging and service purchases carry a 0.75% state tax, alongside the existing 0.32% state tax. Purchases in first-class counties carry another 0.25% state tax, or 25 cents per $100. Beginning July 1, 2025, second- through sixth-class counties can raise their county rate from 4.25% to 4.5%, but no higher. Counties do not have to raise their rates. The state sends 33% of the 0.75% tax revenue to recreation mitigation grants and the rest to its General Fund.
Workplace safety donation tax break ends
Utah’s tax offset for occupational health and safety-related donations is repealed December 31, 2030. Qualifying taxpayers lose that tax benefit when the repeal takes effect. The provision does not state the offset amount or claiming requirements.
Business heavy-duty vehicle credit ends
Utah’s business tax credit for alternative-fuel heavy-duty vehicles is repealed July 1, 2029. Qualifying businesses lose this tax benefit when the repeal takes effect. The provision does not state the credit amount.
Convention-area funding shifts and faces limits
The Transient Room Tax Fund receives specified first-class county tax revenue and the additional 0.25% state lodging tax. Before July 1, 2027, money can support listed tourism purposes or convention-related traffic and parking mitigation; traffic and parking spending is capped at $20 million total. Beginning July 1, 2027, spending must benefit a non-capital first-class city in a first-class county that has a convention center. Spending supports listed tourism purposes without the usual county spending requirements. From July 1, 2027, through June 30, 2047, the required county revenue contribution falls from 15% to 7.5%. The additional state tax funding this account is repealed July 1, 2047.
Counties gain room-tax options with limits
Counties can use room taxes for tourism, recreation, film, conventions, facilities, land, related infrastructure, and debt payments. Allowed visitor-impact costs include waste disposal, emergency medical care, search and rescue, policing, and specified road work. Eligible transit and parking routes must lead to county-designated recreation destinations; airport spending requires a county-operated airport. Counties can share money not required for promotion with municipalities through agreements requiring authorized uses and spending reports. Counties cannot give room-tax revenue to large public transit districts, and facility, land, and infrastructure costs do not count as promotion.
Counties must reserve money for tourism
Counties collecting at least $1 million in room taxes last calendar year must reserve revenue from the first 2% of their tax rate for promotion. Counties collecting $500,000 to under $1 million must reserve revenue from the first 1% of their rate. These are tax-rate portions, not 1% or 2% of total collections. Promotion covers tourism, recreation, film production, and conventions. Counties below $500,000 have no minimum under this rule; required promotion spending leaves less money for other allowed uses.
Sponsors & Cosponsors
Sponsor
Bridger Bolinder
Republican • House
Cosponsors
Evan J. Vickers
Republican • Senate
Roll Call Votes
House vote • 3/6/2025
House/ concurs with Senate amendment
Yes: 61 • No: 10
Senate vote • 3/6/2025
Senate/ passed 2nd & 3rd readings/ suspension
Yes: 27 • No: 0
Senate vote • 3/6/2025
Senate/ substituted
Yes: 0 • No: 0
Senate vote • 2/28/2025
Senate Comm - Favorable Recommendation
Yes: 4 • No: 0
House vote • 2/24/2025
House/ uncircled
Yes: 0 • No: 0
House vote • 2/24/2025
House/ substituted
Yes: 0 • No: 0
House vote • 2/24/2025
House/ passed 3rd reading
Yes: 61 • No: 5
House vote • 2/21/2025
House/ circled
Yes: 0 • No: 0
House vote • 2/14/2025
House Comm - Substitute Recommendation
Yes: 13 • No: 0
House vote • 2/14/2025
House Comm - Favorable Recommendation
Yes: 13 • No: 0
House vote • Unknown
House/ circled
Yes: 0 • No: 0
Senate vote • Unknown
Senate/ substituted
Yes: 0 • No: 0
House vote • Unknown
House/ substituted
Yes: 0 • No: 0
House vote • Unknown
House/ uncircled
Yes: 0 • No: 0
Actions Timeline
Governor Signed
3/25/2025House/ to Governor
3/17/2025HouseHouse/ received enrolled bill from Printing
3/17/2025HouseHouse/ enrolled bill to Printing
3/13/2025HouseEnrolled Bill Returned to House or Senate
3/13/2025Draft of Enrolled Bill Prepared
3/7/2025Bill Received from House for Enrolling
3/7/2025House/ signed by Speaker/ sent for enrolling
3/7/2025HouseHouse/ received from Senate
3/7/2025HouseSenate/ to House
3/7/2025SenateSenate/ signed by President/ returned to House
3/7/2025SenateSenate/ received from House
3/7/2025SenateHouse/ to Senate
3/6/2025HouseHouse/ concurs with Senate amendment
3/6/2025HouseHouse/ placed on Concurrence Calendar
3/6/2025HouseHouse/ received from Senate
3/6/2025HouseSenate/ to House with amendments
3/6/2025SenateSenate/ passed 2nd & 3rd readings/ suspension
3/6/2025SenateSenate/ substituted
3/6/2025SenateSenate/ 2nd & 3rd readings/ suspension
3/6/2025SenateSenate/ Rules to 2nd Reading Calendar
3/6/2025SenateSenate/ 2nd Reading Calendar to Rules
3/5/2025SenateSenate/ placed on 2nd Reading Calendar
2/28/2025SenateSenate/ committee report favorable
2/28/2025SenateSenate Comm - Favorable Recommendation
2/28/2025Senate
Bill Text
Enrolled
3/13/2025
Substitute #7
3/6/2025
Substitute #8
3/6/2025
Substitute #6
3/5/2025
Substitute #4
2/24/2025
Substitute #5
2/24/2025
Substitute #3
2/21/2025
Substitute #2
2/20/2025
Substitute #1
2/13/2025
Introduced
2/7/2025