17-78-703. General powers and duties of a county legislative body related to the transient room tax.
(1) The legislative body of each county that imposes a transient room tax in accordance with Section: 17-78-702 shall, except as provided in Subsection, at least annually consider the priorities and recommendations of the county's tourism tax advisory board created under Subsectionor the substantially similar body as described in Subsectionin one or more public meetings before finalizing decisions on expenditures of revenue from the transient room tax in each fiscal year; (2) 17-78-706(1)(a) 17-78-706(1)(b) shall prepare and provide the annual written report for each fiscal year as described in Section; and 17-78-704 may do and perform any and all other acts and things necessary, desirable, or appropriate to carry out the provisions of this chapter.
(2) Subsectiondoes 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; and 17-78-706(1)(b) the written contract described in Subsectionclearly delineates how the expenditures of revenue from the transient room tax are to be spent. (2)(a)