Utah Administrative Code
Topic - Governor
Title R357 - Economic Opportunity
Rule R357-13 - Hotel Convention Center Incentive
Section R357-13-6 - Procedures for Claiming a Convention Incentive
Current through Bulletin 2024-06, March 15, 2024
(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:
(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: