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Enacted

Utah empowers state auditor to audit county tourism tax reports and block funds

Original title: Tourism Taxes Amendments

Last action · March 18, 2026: Governor SignedSponsors: Bridger Bolinder and 1 other

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Does

Utah expands state oversight of local tourism taxes by adding the state auditor to annual report reviews, authorizing independent audits of county expenditures, and allowing authorities to block counties from accessing transient room and tourism tax revenues if reports fail to show compliance.

Why it matters

Counties face direct financial enforcement from state officials if their annual accounting for hotel and tourism taxes fails to satisfy state compliance reviews.

Who It Affects

Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.

Directly affected

Utah counties

Counties must submit detailed tourism tax expenditure reports by October 1 and face potential audits and restricted access to tax revenues if they fail compliance reviews.

Directly affected

State Auditor

The state auditor gains explicit duties to conduct joint reviews, perform audits on county expenditures, and enforce spending restrictions.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

What new role does the state auditor play regarding county tourism taxes?
The state auditor joins the Office of the Legislative Fiscal Analyst to review county tourism tax reports, gains the power to audit county expenditures, and can block non-compliant counties from accessing tourism tax revenues.
By what date must counties submit their annual tourism tax reports?
Counties must provide a copy of their annual written report to the state auditor and the Office of the Legislative Fiscal Analyst on or before October 1.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Current status: Signed into law.

Procedural history

38 actions
  1. Mar 18, 2026Lieutenant Governor's office for filingEnrolled
    Governor Signed
  2. Mar 3, 2026House
    House/ to Governor
  3. Mar 3, 2026House
    House/ received enrolled bill from Printing
  4. Mar 2, 2026House
    House/ enrolled bill to Printing
  5. Mar 2, 2026Clerk of the House
    Enrolled Bill Returned to House or Senate
  6. Feb 23, 2026Legislative Research and General Counsel / Enrolling
    Draft of Enrolled Bill Prepared
Show 32 earlier actions
  1. Feb 23, 2026Legislative Research and General Counsel
    Bill Received from House for Enrolling
  2. Feb 19, 2026House
    House/ signed by Speaker/ sent for enrolling
  3. Feb 19, 2026House
    House/ received from Senate
  4. Feb 19, 2026Senate
    Senate/ to House
  5. Feb 19, 2026Senate
    Senate/ signed by President/ returned to House
  6. Feb 19, 2026SenateFloor
    Senate/ passed 3rd reading
  7. Feb 19, 2026Senate
    Senate/ 3rd reading
  8. Feb 18, 2026SenateFloor
    Senate/ passed 2nd reading
  9. Feb 18, 2026Senate
    Senate/ 2nd reading
  10. Feb 12, 2026Senate
    Senate/ placed on 2nd Reading Calendar
  11. Feb 12, 2026Senate
    Senate/ committee report favorable
  12. Feb 11, 2026Senate
    Senate Comm - Favorable Recommendation
  13. Feb 9, 2026SenateCommittee
    Senate/ to standing committee
  14. Feb 5, 2026SenateIntroduced
    Senate/ 1st reading (Introduced)
  15. Feb 5, 2026Senate
    Senate/ received from House
  16. Feb 5, 2026House
    House/ to Senate
  17. Feb 5, 2026HouseFloor
    House/ passed 3rd reading
  18. Feb 5, 2026House
    House/ 3rd reading
  19. Feb 3, 2026House
    House/ 2nd reading
  20. Feb 3, 2026House
    House/ comm rpt/ placed on Consent Calendar
  21. Feb 2, 2026House
    House Comm - Consent Calendar Recommendation
  22. Feb 2, 2026House
    House Comm - Favorable Recommendation
  23. Jan 30, 2026HouseCommittee
    House/ to standing committee
  24. Jan 22, 2026House
    House/ received fiscal note from Fiscal Analyst
  25. Jan 21, 2026Released
    LFA/ fiscal note publicly available for HB0272
  26. Jan 21, 2026Version Sponsor
    LFA/ fiscal note sent to sponsor for HB0272
  27. Jan 20, 2026HouseIntroduced
    House/ 1st reading (Introduced)
  28. Jan 20, 2026House
    House/ received bill from Legislative Research
  29. Jan 16, 2026Legislative Fiscal Agency
    LFA/ bill sent to agencies for fiscal input for HB0272
  30. Jan 16, 2026Legislative Fiscal Analyst
    LFA/ bill assigned to staff for fiscal analysis for HB0272
  31. Jan 16, 2026Legislative Research and General Counsel
    Numbered Bill Publicly Distributed
  32. Jan 16, 2026Legislative Research and General Counsel
    Bill Numbered but not Distributed

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

Expanded State Audit Authority Over Local Tourism Funds

The legislation shifts auditing power by explicitly integrating the state auditor into the joint review process alongside the fiscal analyst and giving them authority to freeze local tourism tax funds for non-compliance.

Connected Entities

State Auditor, Political Subdivisions Interim Committee, Bridger Bolinder and 3 more
OrganizationState Auditor“State official granted audit and enforcement powers over county tourism tax expe”Map →
OrganizationPolitical Subdivisions Interim Committee“Legislative committee receiving summary reports and non-compliance findings”Map →
PersonBridger Bolinder“Chief sponsor of the bill in the lower house”Map →
OrganizationOffice of the Legislative Fiscal Analyst“Legislative office conducting joint annual consensus reviews of county tourism r”Map →
OrganizationRevenue and Taxation Interim Committee“Legislative committee receiving summary reports and non-compliance findings”Map →
PersonBrady Brammer“Senate sponsor of the bill”Map →

Sources

Analysis Score

0–100
  • Significance60
    How much this matters to a regular citizen
  • Controversy15
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz20
    Current news / social attention level

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