H.B. 272 Tourism Taxes Amendments

What this bill does

H.B. 272 would require the state auditor and the Legislative Fiscal Analyst to agree on whether a county has properly reported its tourism tax funds. It would also let the state auditor withhold a county's tourism tax funds for the following year if its reports are not filed or are insufficient.

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Every vote

• 8 yes, 0 no, 4 absentHouse Transportation Committee: vote to approve it · Feb 2, 2026Who voted how
• 8 yes, 0 no, 4 absentHouse Transportation Committee: Consent Calendar Recommendation · Feb 2, 2026Who voted how
• 71 yes, 0 no, 4 absentFinal House vote · Feb 5, 2026Who voted how
• 4 yes, 0 no, 3 absentSenate Revenue and Taxation Committee: vote to approve it · Feb 11, 2026Who voted how
• 27 yes, 0 no, 2 absentFirst of two Senate votes · Feb 18, 2026Who voted how
• 26 yes, 0 no, 3 absentFinal Senate vote · Feb 19, 2026

Hearings and debates

• Feb 2, 2026 House Transportation Committee▶ Watch
  Transcript (21 turns)

  1. Committee chair12:06

     Okay. We'll move to the second item on the agenda. We're gonna move up HB 2 72, uh, tourism taxes amendments by Representative Bollinger.

  2. Rep. Bridger Bolinder12:23

     Okay, thank you. Is my mic on? I gotta hold it. Yeah. Alright, I forgot this committee room. I gotta swallow it almost. So, colleagues, last year we passed two transit room tax bills. We passed SB 2 61, which I floor sponsored. So HB two, or excuse me, SB 2 61 required counties that send their annual tourism tax report to LFA and then LFA would analyze it and then send it over to the state auditor. So it would go LFA first, and then the state auditor second. After that, we passed HB 4 56, which I, uh, sponsored. And that kind of reversed, uh, this scenario. So HB 2 72. So they butted heads and HB 2 72 fixes that, and it actually has LFA and the state auditor, um, have to come to a consensus on the, on the funds reported by the county. So that's kind of the, the basics of the bill, and I'd be happy to answer any questions.

  3. Committee chair13:24

     Okay. Does that conclude your presentation? Yep. All right. We'll go to the committee for any clarifying questions. We'll go Representative Thurston first,

  4. Rep. Norman K Thurston13:35

     I think, just to make sure I understand, so this affects both TRT and TRCC?

  5. Rep. Bridger Bolinder13:40

     It does, yep. Okay. And they're affected equally, Right? Yes.

  6. Committee chair13:43

     Great. Thank you. Alright, Representative Peterson. Thank

  7. Rep. Peterson13:48

     You. And so this is, this will affect both the, uh, state auditor as well as LFA? That's right. And, and have you spoken with them both?

  8. Rep. Bridger Bolinder13:57

     Yeah. So the, well, I've, I've spoken with LFA, I haven't spoken with the auditor's office about this one, So we don't know what the auditor's Position. I mean, they have not reached out to me, so. Okay.

  9. Committee chair14:07

     Alright. Thanks. This has been public for quite a while. Okay. Seeing no more comments from the committee, we'll go to the public. Is there anybody from the public who'd like to speak to this bill? Anybody online? Okay. We'll come back to the Committee for action. Representative Thurston.

  10. Rep. Norman K Thurston14:32

      Thank you Mr. Chair. I move that we favorably recommend House Bill 2 72.

  11. Committee chair14:37

      Okay. The motion is that we favorably recommend House Bill 2 72, tourism, taxes and amendments. Would you like to speak to that?

  12. Rep. Norman K Thurston14:45

      I'll waive, uh,

  13. Committee chair14:47

      but, uh, anybody from the committee wanna speak to that? Oh, okay. Back to the bill sponsor for summation.

  14. Rep. Bridger Bolinder14:54

      Uh, thanks for the motion. Appreciate that.

  15. Committee chair14:58

      Okay. Back to the mo maker of the motion. Um, okay. The, the, uh, the, the motion is to favorably recommend HB 2 72 Tourism Taxes amendments. Um, all in favor say aye. Aye. Aye. Aye. Opposed? Say no. Okay. I rule that passes unanimously.

  16. Rep. Norman K Thurston15:21

      We favorably recommend HB 2 72, Mr. Chair. Yep. I move that we place this on, recommend this to the consent calendar.

  17. Committee chair15:29

      Great. Okay. The motion is that we move HB 2 72 to the consent calendar.

  18. Rep. Norman K Thurston15:34

      Would you like to comment to that motion? Yeah. This Is really just a technical cleanup. I don't think there's a huge amount of discussion. There's no opposition and it's been unanimously supported,

  19. Committee chair15:42

      so I would recommend that. Okay. Back to the committee for discussion. Seeing none will go to the bill sponsor.

  20. Rep. Bridger Bolinder15:49

      I waive. Thanks. Okay. Uh, I, let's see.

  21. Committee chair15:53

      The motion is that we move HB 2 72 to the consent calendar. All in favor say aye. Aye. Aye. Aye. Okay. I rule that passes unanimously. We'll move HB 2 72 favorably recommend, uh, tourism taxes and amendments to the consent calendar.

• Feb 5, 2026 House floor debate▶ Watch
  Transcript (4 turns)

  1. Madam Meeting Clerk16:48

     Madam Meeting Clerk House Bill 2 72, tourism taxes amendments by Representative Bolinder. This bill was heard in transportation with the vote of 8 0 4

  2. Speaker (presiding)16:58

     Representative, representative Bollinger.

  3. Rep. Bridger Bolinder17:01

     Thank you Mr. Speaker. So last year we passed, uh, SB 2 61, which required the, uh, state auditor to audit the county's requirements for TRT and then we also passed HB 4 56, which actually did it the other way around. So HB 2 72 addresses this issue and requires both the state auditor's office and LFA to come to a consensus as far as the county's reporting of transient room tax. And that's the bill.

  4. Speaker (presiding)17:34

     Thank you. Thank thank you. Representative Bo Bollinger. Voting will now be open on HB 2 72. Seeing all president having voted voting is now closed. HP 2 72 passes this body with 71 yes votes zero no votes will be sent to the Senate for the its consideration.

• Feb 11, 2026 Senate Revenue and Taxation Committee▶ Watch
  Transcript (12 turns)

  1. Unknown speaker1:15:18speaker not certain

     Is it my turn, Mr. Chair? I was gonna call Senator Sandall, but I guess we, oh, is he here? I'm totally kidding. Okay, you're fine. I don't see him Yet. I have seen Senate members go before house members in house committees. No, I don't. Uh, mine is always Senator Vickers that aren't on the committee first and then house members that obviously aren't on the committee. And then the committee usually get last ebbs. Gotcha.

  2. Committee chair1:15:41

     So here we are. Alright. So, uh, the, we'll move on to item number five. Tourism Tax Amendments by Representative Bolinder House Bill 2 72.

  3. Rep. Bridger Bolinder1:15:49

     Yeah, thank you Mr. Chair. Members of the committee. So last year, uh, we passed SB 2 61 by Senator Brammer and then HB 4 56. So in those two bills, they had a reporting requirement and, uh, actually 2 61 was mostly about reporting and there were, LFA brought this to me because there was some conflicting pieces. So what this bill does is it's a cleanup bill to both of those from last year. And really it just requires the state auditor and LFA to reach a consensus when deciding whether or not the county has met the, uh, or demonstrating compliance for, for transient room tax reporting. And so that's the bill and, uh, happy to answer any questions that you might have.

  4. Committee chair1:16:37

     Okay. Uh, thank you for that presentation. Um, to the committee for questions on the bill. Seeing no questions, um, this is really just coordinating between those two bills that passed last year is what I understand. Alright. Uh, we'll take you to the public for public comment. Raise your hand. Seeing none. Bring it back to the Committee for action on the bill.

  5. Committee chair1:17:02

     Senator Brammer? Yeah.

  6. Sen. Brady Brammer1:17:05

     Uh, we don't have any subs or amendments on this. Okay. I would Move that we recommend favorably HB 2 72. Is that the right? Yeah. Okay. It's 2 72.

  7. Committee chair1:17:14

     Yeah, that motion's in order. Shall I speak to that?

  8. Sen. Brady Brammer1:17:18

     I favor the bill. Okay.

  9. Committee chair1:17:20

     Representative Bolinder to sum I

  10. Rep. Bridger Bolinder1:17:22

      Waive. Thanks.

  11. Committee chair1:17:22

      Thank you. The motion before us is to pass house bill 2 72 with a favor Recommendation. All in favor, please say aye. Aye. Aye. Senator Escamilla is still online? No. No. And Senator Fillmore is an aye. Okay. That passes unanimously four to zero. Thank you very much, representative Bele.

  12. Committee chair1:17:43speaker not certain

      Okay. Aye, do not see? I think so. Okay. So we'll move on to, I still don't see Senator Sandall.

• Feb 18, 2026 Senate floor debate▶ Watch
  Transcript (4 turns)

  1. Unknown speaker33:55speaker not certain

     Sson a Johnson. Aye. K Juab Aye. McKay? Aye. Mikel Aye. Milner Musselman a Owens pitcher Aye. Plum Rebi Aye. Sandal Stevenson Draton. Yes. Bickers a Weiler Aye. Wilson Aye. Winterton Lewin President Adams

  2. Sen. J. Stuart Adams (presiding)34:31

     Aye. House bill 2 72. Having received 27 a votes zero nay votes two being absent shall be read a third time. First substitute house bill 2 58. First substitute House bill 2 58, insurance coverage amendments.

  3. Sen. J. Stuart Adams (presiding)35:08

     amendments. Senator Johnson. Senator Johnson.

  4. Sen. John D. Johnson35:17

     Hello. Thank you. Uh, so this bill Mr. President, uh, looks at the Grow Your Own program and just expands it in one way. It basically allows special ed teachers, uh, to be included.

• Feb 19, 2026 Senate floor debate▶ Watch
  Transcript (6 turns)

  1. Rep. Bridger Bolinder27:08

     Uh, essentially, uh, what we're trying to do is on tourism taxes, there's reports that need to be filed and this, uh, allows the auditor to review those reports and if they don't file the reports or they're not sufficient within the reports, then they can withhold the tourism tax funds for the following year until the reports are filed appropriately. Thank, I'll move to any questions.

  2. President Adams (presiding)27:31

     Thank you for the presentation. Seeing no discussion, I'm going to go to you for a motion.

  3. Sen. Brady Brammer27:39speaker not certain

     I move that HB 2 72 pass.

  4. President Adams (presiding)27:42

     Thank you. And the question is, shall house bill two seventy two pass. Roll call vote.

  5. Unknown speaker27:45speaker not certain

     Senator Vickers. Baldy Aye. Bwin Aye. Brammer bus? Aye. Culmore a Escamilla Aye. Fillmore Aye. Grover Aye. Harper Hankins Ipson Johnson Quan McKay Mikel Milner Musselman Owens pitcher Plum Rebe Sandal Stevenson Stratton Vickers Weiler Aye. Wilson Aye. Winterton President Adams Aye.

  6. President Adams (presiding)28:41

     House Bill 2 72, having received 26 sha votes, zero nay votes, three being absent passes, his body will be signed by the president returned to the house for the signature of the speaker