(1) As used in this section: (a) "Eligible town" means a town that: (i) is located within a county that has a national park within or partially within the county's boundaries; and (ii) imposes a resort communities tax authorized by Section 59-12-401. (b) "Town" means a municipality that is classified as a town in accordance with Section 10-2-301. (c) "Transient room tax" means a tax at a rate not to exceed 4.25% authorized by Section 59-12-301.

(a) "Eligible town" means a town that: (i) is located within a county that has a national park within or partially within the county's boundaries; and (ii) imposes a resort communities tax authorized by Section 59-12-401.

(i) is located within a county that has a national park within or partially within the county's boundaries; and

(ii) imposes a resort communities tax authorized by Section 59-12-401.

(b) "Town" means a municipality that is classified as a town in accordance with Section 10-2-301.

(c) "Transient room tax" means a tax at a rate not to exceed 4.25% authorized by Section 59-12-301.

(2) Any county legislative body may impose the transient room tax for the purposes of: (a) establishing and promoting recreation, tourism, film production, and conventions; (b) acquiring, leasing, constructing, furnishing, maintaining, or operating: (i) convention meeting rooms; (ii) exhibit halls; (iii) visitor information centers; (iv) museums; (v) sports and recreation facilities including practice fields, stadiums, and arenas; and (vi) related facilities; (c) acquiring land, leasing land, or making payments for construction or infrastructure improvements required for or related to the purposes listed in Subsection (2)(b); and (d) as required to mitigate the impacts of recreation, tourism, or conventions in counties of the fourth, fifth, and sixth class, paying for: (i) solid waste disposal operations; (ii) emergency medical services; (iii) search and rescue activities; (iv) law enforcement activities; and (v) road repair and upgrade of: (A) class B roads, as defined in Section 72-3-103; (B) class C roads, as defined in Section 72-3-104; or (C) class D roads, as defined in Section 72-3-105.

(a) establishing and promoting recreation, tourism, film production, and conventions;

(b) acquiring, leasing, constructing, furnishing, maintaining, or operating: (i) convention meeting rooms; (ii) exhibit halls; (iii) visitor information centers; (iv) museums; (v) sports and recreation facilities including practice fields, stadiums, and arenas; and (vi) related facilities;

(i) convention meeting rooms;

(ii) exhibit halls;

(iii) visitor information centers;

(iv) museums;

(v) sports and recreation facilities including practice fields, stadiums, and arenas; and

(vi) related facilities;

(c) acquiring land, leasing land, or making payments for construction or infrastructure improvements required for or related to the purposes listed in Subsection (2)(b); and

(d) as required to mitigate the impacts of recreation, tourism, or conventions in counties of the fourth, fifth, and sixth class, paying for: (i) solid waste disposal operations; (ii) emergency medical services; (iii) search and rescue activities; (iv) law enforcement activities; and (v) road repair and upgrade of: (A) class B roads, as defined in Section 72-3-103; (B) class C roads, as defined in Section 72-3-104; or (C) class D roads, as defined in Section 72-3-105.

(i) solid waste disposal operations;

(ii) emergency medical services;

(iii) search and rescue activities;

(iv) law enforcement activities; and

(v) road repair and upgrade of: (A) class B roads, as defined in Section 72-3-103; (B) class C roads, as defined in Section 72-3-104; or (C) class D roads, as defined in Section 72-3-105.

(A) class B roads, as defined in Section 72-3-103;

(B) class C roads, as defined in Section 72-3-104; or

(C) class D roads, as defined in Section 72-3-105.

(3) (a) The county legislative body of a county that imposes a transient room tax at a rate of 3% or less may expend the revenue generated as provided in Subsection (4), after making any reduction required by Subsection (6). (b) The county legislative body of a county that imposes a transient room tax at a rate that exceeds 3% or increases the rate of transient room tax above 3% may expend: (i) the revenue generated from the transient room tax at a rate of 3% as provided in Subsection (4), after making any reduction required by Subsection (6); and (ii) the revenue generated from the portion of the rate that exceeds 3%: (A) for any combination of the purposes described in Subsections (2) and (5); and (B) regardless of the limitation on expenditures for the purposes described in Subsection (4).

(a) The county legislative body of a county that imposes a transient room tax at a rate of 3% or less may expend the revenue generated as provided in Subsection (4), after making any reduction required by Subsection (6).

(b) The county legislative body of a county that imposes a transient room tax at a rate that exceeds 3% or increases the rate of transient room tax above 3% may expend: (i) the revenue generated from the transient room tax at a rate of 3% as provided in Subsection (4), after making any reduction required by Subsection (6); and (ii) the revenue generated from the portion of the rate that exceeds 3%: (A) for any combination of the purposes described in Subsections (2) and (5); and (B) regardless of the limitation on expenditures for the purposes described in Subsection (4).

(i) the revenue generated from the transient room tax at a rate of 3% as provided in Subsection (4), after making any reduction required by Subsection (6); and

(ii) the revenue generated from the portion of the rate that exceeds 3%: (A) for any combination of the purposes described in Subsections (2) and (5); and (B) regardless of the limitation on expenditures for the purposes described in Subsection (4).

(A) for any combination of the purposes described in Subsections (2) and (5); and

(B) regardless of the limitation on expenditures for the purposes described in Subsection (4).

(4) Subject to Subsection (6), a county may not expend more than 1/3 of the revenue generated by a rate of transient room tax that does not exceed 3%, for any combination of the following purposes: (a) (i) acquiring, leasing, constructing, furnishing, maintaining, or operating: (A) convention meeting rooms; (B) exhibit halls; (C) visitor information centers; (D) museums; (E) sports and recreation facilities including practice fields, stadiums, and arenas; and (F) related facilities; and (ii) acquiring land, leasing land, or making payments for construction or infrastructure improvements required for or related to the purposes described in Subsection (4)(a)(i); (b) as required to mitigate the impacts of recreation, tourism, or conventions in counties of the fourth, fifth, and sixth class, to pay for: (i) solid waste disposal operations; (ii) emergency medical services; (iii) search and rescue activities; (iv) law enforcement activities; and (v) road repair and upgrade of: (A) class B roads, as defined in Section 72-3-103; (B) class C roads, as defined in Section 72-3-104; or (C) class D roads, as defined in Section 72-3-105; or (c) making the annual payment of principal, interest, premiums, and necessary reserves for any or the aggregate of bonds authorized under Subsection (5).

(a) (i) acquiring, leasing, constructing, furnishing, maintaining, or operating: (A) convention meeting rooms; (B) exhibit halls; (C) visitor information centers; (D) museums; (E) sports and recreation facilities including practice fields, stadiums, and arenas; and (F) related facilities; and (ii) acquiring land, leasing land, or making payments for construction or infrastructure improvements required for or related to the purposes described in Subsection (4)(a)(i);

(i) acquiring, leasing, constructing, furnishing, maintaining, or operating: (A) convention meeting rooms; (B) exhibit halls; (C) visitor information centers; (D) museums; (E) sports and recreation facilities including practice fields, stadiums, and arenas; and (F) related facilities; and

(A) convention meeting rooms;

(B) exhibit halls;

(C) visitor information centers;

(D) museums;

(E) sports and recreation facilities including practice fields, stadiums, and arenas; and

(F) related facilities; and

(ii) acquiring land, leasing land, or making payments for construction or infrastructure improvements required for or related to the purposes described in Subsection (4)(a)(i);

(b) as required to mitigate the impacts of recreation, tourism, or conventions in counties of the fourth, fifth, and sixth class, to pay for: (i) solid waste disposal operations; (ii) emergency medical services; (iii) search and rescue activities; (iv) law enforcement activities; and (v) road repair and upgrade of: (A) class B roads, as defined in Section 72-3-103; (B) class C roads, as defined in Section 72-3-104; or (C) class D roads, as defined in Section 72-3-105; or

(i) solid waste disposal operations;

(ii) emergency medical services;

(iii) search and rescue activities;

(iv) law enforcement activities; and

(v) road repair and upgrade of: (A) class B roads, as defined in Section 72-3-103; (B) class C roads, as defined in Section 72-3-104; or (C) class D roads, as defined in Section 72-3-105; or

(A) class B roads, as defined in Section 72-3-103;

(B) class C roads, as defined in Section 72-3-104; or

(C) class D roads, as defined in Section 72-3-105; or

(c) making the annual payment of principal, interest, premiums, and necessary reserves for any or the aggregate of bonds authorized under Subsection (5).

(5) (a) The county legislative body may issue bonds or cause bonds to be issued, as permitted by law, to pay all or part of any costs incurred for the purposes set forth in Subsection (4)(a) or (b) that are permitted to be paid from bond proceeds. (b) If a county legislative body does not need the revenue generated by the transient room tax for payment of principal, interest, premiums, and reserves on bonds issued as provided in Subsection (4)(c), the county legislative body shall expend that revenue for the purposes described in Subsection (2), subject to the limitation of Subsection (4).

(a) The county legislative body may issue bonds or cause bonds to be issued, as permitted by law, to pay all or part of any costs incurred for the purposes set forth in Subsection (4)(a) or (b) that are permitted to be paid from bond proceeds.

(b) If a county legislative body does not need the revenue generated by the transient room tax for payment of principal, interest, premiums, and reserves on bonds issued as provided in Subsection (4)(c), the county legislative body shall expend that revenue for the purposes described in Subsection (2), subject to the limitation of Subsection (4).

(6) (a) In addition to the purposes described in Subsection (2), a county legislative body may expend up to 4% of the total revenue generated by a transient room tax to pay a provider for emergency medical services in one or more eligible towns. (b) An emergency medical services provider means an eligible town, a local district, or a special service district. (c) A county legislative body shall reduce the amount that the county is authorized to expend for the purposes described in Subsection (4) by subtracting the amount of transient room tax revenue expended in accordance with Subsection (6)(a) from the amount of revenue described in Subsection (4).

(a) In addition to the purposes described in Subsection (2), a county legislative body may expend up to 4% of the total revenue generated by a transient room tax to pay a provider for emergency medical services in one or more eligible towns.

(b) An emergency medical services provider means an eligible town, a local district, or a special service district.

(c) A county legislative body shall reduce the amount that the county is authorized to expend for the purposes described in Subsection (4) by subtracting the amount of transient room tax revenue expended in accordance with Subsection (6)(a) from the amount of revenue described in Subsection (4).