Utah § 17-78-703 - General powers and duties of a county legislative body related to the transient room tax.

Full text of Utah Utah Code § 17-78-703 — General powers and duties of a county legislative body related to the transient room tax., with citation guidance and answers to common questions.

§ 17-78-703. General powers and duties of a county legislative body related to the transient room tax.

Effective 11/6/2025
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:
(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;
(b)shall prepare and provide the annual written report for each fiscal year as described in Section 17-78-704; and
(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)Subsection (1)(a) does not apply to the legislative body of a county if:
(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
(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

Source: official Utah text · Last verified 2026-08-27

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Frequently Asked Questions About Utah § 17-78-703

What does Utah Code § 17-78-703 cover?

Section 17-78-703 ("General powers and duties of a county legislative body related to the transient room tax.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 17-78-703?

A common citation format is "Utah Code § 17-78-703" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 17-78-703 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.