Utah Admin. Code R357-13-6 - [Effective 9/4/2025] Procedures for Claiming a Convention Incentive

(1) The applicant for a convention incentive shall be paid in accordance with Section 63N-2-505.

(2) For claims of construction or off-site revenue, each claim shall identify by location, using the nine digit postal code, where the sales and use taxes constituting new tax revenue were paid. For each location identified, the certification shall itemize the amount constituting new tax revenue for each category of sales and use tax identified in Section 63N-2-502.

(3) Once an application and the tax returns referenced in Subsection 63N-2-505(2)(b) are received, the Governor's Office of Economic Opportunity shall have 90 days to review the information and determine whether there is sufficient information to certify the claim for payment.

(4) Any additional information requested by the Office shall be provided within 30 days.

(5) Following review of the information requested and received, the Office shall issue a Notice of Agency Action either approving, modifying, rejecting a claim, or instructing the qualified hotel owner or host local government to resubmit the claim:

(a) timing and amount of payment of an approved claim is subject to the availability of funds in the incentive fund;

(b) if the application is approved and there is sufficient funds in the incentive fund, payments will be made within 30 days of the notice approving the claim ; and

(c) an approved amount maybe adjusted for amounts, percentages, or error ratios identified in the report under Subsection (7).

(6) If either the qualified hotel owner or the host local government are aggrieved by the Notice of Agency Action, the entity may seek review by the Executive Director of the Governor's Office of Economic Opportunity, using the procedures set forth in the Utah Administrative Procedures Act, Section 63G-4-301.

(7) The entity claiming a convention incentive shall submit a report from an independent certified public accountant that uses the following procedures:

(a) detail from the applicant's sales and use account for the period being reviewed on a form prescribed by the Office;

(b) testing a sample of transactions from the applicant's sales and use account and verifying the vendor, payment amount and sales and use tax paid; and

(c) report the ratio of the error found in the sample to the total amount for the period being reviewed.

Notes

Utah Admin. Code R357-13-6

Adopted by Utah State Bulletin Number 2016-7, effective 3/14/2016 Amended by Utah State Bulletin Number 2021-23, effective 11/22/2021 Amended by Utah State Bulletin Number 2025-10, effective 5/7/2025, exp. 9/4/2025 (Emergency)