A bill that would create more accountability for how counties spend tourism tax dollars was advanced Monday.

The bill, from Rep. Stuart Adams, R-Layton, requires an audit of tax money spent on tourism, recreation, culture and convention facilities. Results must be reported annually to the state.

Known as the TRCC tax, the money is collected through taxes on rental vehicles and restaurant food. A sister tax, the transient room tax, applies to hotel and motel rooms and already requires an audit.

The bill received unanimous support from the House Business and Labor Committee.

Jim McNeil, president of United Concerts, which manages the USANA Ampitheatre, supported the audit requirement but said the tourism taxes enable public competition with private industry.

"Some of the money may be used to compete with private enterprise, in building a soccer stadium that also wants to be a concert facility," he said. "I don't mind competing with anybody on any level, but I don't like competing with government dollars."

When asked if some tax dollars were being spent inappropriately, Adams said he didn't know, but without the legislation there is potential for that to happen.

The bill also gives an explicit definition of what constitutes permissible spending.

Tourism tax money must be used to fund tourism promotion, which the bill defines as "an activity to develop, encourage, solicit or market tourism that attracts transient guests to the county." The definition also includes payment for construction and of facilities.

The bill next goes to the full House for approval.

Kimberly Jahnke can be reached at kjahnke@standard.net.

HB 40: Expenditures for Tourism, Recreation, Cultural and Convention Facilities and Activities

Rep. Stuart Adams, R-Layton

This bill would require an audit of and report on the use of tourism, recreation, cultural and convention facilities tax funds imposed by the legislative body of a county.

This story appeared in The Daily Herald on page A3.