17-78-704. Report by county legislative body -- Content -- Analysis, determination, and summary by state auditor and Office of the Legislative Fiscal Analyst.
(1) The legislative body of each county that imposes a transient room tax under Sectionor a tourism, recreation, cultural, convention, and airport facilities tax under Sectionshall: 59-12-301 59-12-603 ensure that the annual financial report required by Sectionincludes a breakdown of expenditures: 17-63-603 for revenue generated by the transient room tax, according to the allowable expenditure categories described in Subsection; and 17-78-702(2) for revenue generated by the tourism, recreation, cultural, convention, and airport facilities tax, according to the allowable expenditure categories described in Sectionsand; and 59-12-602 59-12-603 prepare annually a written report in accordance with Subsection. (2)
(2) For the transient room tax, the written report described in Subsectionshall include: (1)(b) a breakdown of promotion expenditures; if the county caused revenue generated by the transient room tax to be expended by a municipality within the county, as described in Subsection, a description: 17-78-702(8) of each interlocal agreement the county entered into with a municipality; and the amount of revenue the county shared with a municipality in accordance with an interlocal agreement; the number of search and rescue efforts conducted by the county in the previous fiscal year; the total cost of search and rescue efforts and emergency medical services that were related to tourism or recreation within the eligible county in the previous fiscal year; a description of any factors that made a search and rescue effort or emergency medical service more expensive or difficult, including the condition of roads within the county; what money, if any, the county was able to recover in the previous fiscal year from an individual on whose behalf the county incurred the cost of search and rescue or emergency medical services; and data on the percentages of individuals on whose behalf the county incurred the cost of search and rescue or emergency medical services who were in-state visitors to the county, out-of-state visitors to the county, or residents of the county; and if data described in Subsectionis unavailable regarding an individual on whose behalf the county incurred the cost of search and rescue or emergency medical services, the number of individuals whose data described in Subsectionis unavailable. (2)(a)(vii)(A) (2)(a)(vii)(A) A county legislative body preparing a report required under this section shall utilize the form created by the state auditor under Section. 17E-2-406
(3) On or before October 1, the county legislative body shall provide a copy of the annual written report described in Subsectionfor the previous fiscal year to the state auditor and the Office of the Legislative Fiscal Analyst. (1)(b)
(4) On or before December 1 of each year, the state auditor and the Office of the Legislative Fiscal Analyst shall: analyze each written report received under Subsectionto determine, by consensus, if the information in the report sufficiently demonstrates that the county is expending revenue in accordance with the requirements of Sections,, and; and (3) 17-78-702 59-12-301 59-12-603 provide a summary of the analysis and determination described in Subsectionto: (4)(a)(i) the Revenue and Taxation Interim Committee; and the Political Subdivisions Interim Committee. The state auditor may perform an audit of expenditures reported by counties under this section to assist in the analysis and determination required by Subsection. (4)(a)(i) If the state auditor performs an audit of county expenditures under this Subsection, the state auditor shall include a report on the state auditor's audit findings with the summary described in Subsection. (4)(b) (4)(a)(ii) If the state auditor and the Office of the Legislative Fiscal Analyst determine by consensus under Subsectionthat a county written report does not sufficiently demonstrate that a county is expending revenue in accordance with the requirements of Sections,, and, the state auditor and the Office of the Legislative Fiscal Analyst shall include a copy of the county's written report with the summary described in Subsection. (4)(a)(i) 17-78-702 59-12-301 59-12-603 (4)(a)(ii)