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House approves local‑option restaurant and hotel taxes to fund convention facilities, including Salt Palace

Utah House of Representatives · February 19, 1991
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Summary

After amendments narrowing which sales are taxed, the House passed Substitute House Bill 438 to allow counties to adopt a 1% restaurant tax and a 0.5% hotel tax for convention/tourism funding; final vote 49–19.

The Utah House of Representatives passed Substitute House Bill 438, a package authorizing local‑option taxes to provide dedicated revenue streams for convention and tourism facilities, including the Salt Palace. The bill, sponsored in the House as "Rob W. Bishop," authorizes a county option 1% restaurant tax and an additional 0.5% transient room (hotel/motel) tax for first‑class counties; the restaurant tax may be dedicated locally while the hotel tax is described in debate as dedicated to tourism promotion.

Representative Bishop,…

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