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---
type: "Bill"
title: "Tourism Related Tax Reporting Amendments"
description: "Tourism Related Tax Reporting Amendments"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2025"
identifier: "SB 261"
citation: "Utah SB 261 (2025)"
classification: ["bill"]
subjects: ["Constitutional Officers", "Counties", "County and Municipal Finance", "Government Operations (State Issues)", "Local Taxation and Fees", "Political Subdivisions (Local Issues)", "Revenue and Taxation", "State Auditor"]
status: "enacted"
primary_sponsors: ["Brammer, Brady"]
version_count: 8
action_count: 35
vote_count: 0
first_action: "2025-02-11T20:24:00+00:00"
last_action: "2025-03-26T01:54:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/4ecb6d9e-b216-4402-b306-d1820f7ee77c"
source_url: "https://le.utah.gov/~2025/bills/static/SB0261.html"
source_hash: "504c36f94f290265021533170888d9752d6db76a39c15786f0b1ddf847bbe9c2"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ut"]
---
# Utah SB 261 (2025) — Tourism Related Tax Reporting Amendments
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **Introduced** (filed) — [source](https://le.utah.gov/Session/2025/bills/introduced/SB0261.xml)
2. **Comparison to Sub #0** (committee substitute) — [source](https://le.utah.gov/Session/2025/bills/introduced/CP SB0261 To SB0261S01.pdf)
3. **House Committee Report** (committee substitute) — [source](https://le.utah.gov/Session/2025/comreport/SB261H10.pdf)
4. **House Transmittal Letter 1** (committee substitute) — [source](https://le.utah.gov/Session/2025/transmit/SB261H10.pdf)
5. **Senate Committee Report** (committee substitute) — [source](https://le.utah.gov/Session/2025/comreport/SB261S10.pdf)
6. **Senate Transmittal Letter 1** (committee substitute) — [source](https://le.utah.gov/Session/2025/transmit/SB261S10.pdf)
7. **Substitute #1** (committee substitute) — [source](https://le.utah.gov/Session/2025/bills/introduced/SB0261S01.xml)
8. **Enrolled** (enrolled) — [source](https://le.utah.gov/Session/2025/bills/enrolled/SB0261.xml)
## Sponsors
- Brammer, Brady — primary (person)
- Bolinder, Bridger — cosponsor (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2025-02-11T20:24:00+00:00** Bill Numbered but not Distributed
- **2025-02-11T20:24:00+00:00** Numbered Bill Publicly Distributed
- **2025-02-11T20:53:00+00:00** Senate/ received bill from Legislative Research `receipt`
- **2025-02-12T18:09:00+00:00** Senate/ 1st reading (Introduced)
- **2025-02-13T16:58:00+00:00** Senate/ received fiscal note from Fiscal Analyst `receipt`
- **2025-02-13T17:24:00+00:00** Senate/ to standing committee `referral-committee`
- **2025-02-14T15:47:00+00:00** Senate Comm - Favorable Recommendation `committee-passage-favorable`
- **2025-02-14T17:27:00+00:00** Senate/ committee report favorable `committee-passage-favorable`
- **2025-02-14T17:27:00+00:00** Senate/ placed on 2nd Reading Calendar
- **2025-02-21T21:59:00+00:00** Senate/ 2nd reading
- **2025-02-21T22:01:00+00:00** Senate/ passed 2nd reading `reading-2`
- **2025-02-24T18:38:00+00:00** Senate/ 3rd reading
- **2025-02-24T18:39:00+00:00** Senate/ circled
- **2025-02-24T18:39:00+00:00** Senate/ uncircled
- **2025-02-24T18:41:00+00:00** Senate/ passed 3rd reading `passage`
- **2025-02-24T18:41:00+00:00** Senate/ to House
- **2025-02-24T19:44:00+00:00** House/ received from Senate `receipt`
- **2025-02-24T21:10:00+00:00** House/ 1st reading (Introduced)
- **2025-02-26T19:21:00+00:00** House/ to standing committee `referral-committee`
- **2025-02-28T16:44:00+00:00** House Comm - Favorable Recommendation `committee-passage-favorable`
- **2025-02-28T21:28:00+00:00** House/ committee report favorable `committee-passage-favorable`
- **2025-02-28T21:28:00+00:00** House/ 2nd reading
- **2025-03-07T16:37:00+00:00** House/ 3rd reading
- **2025-03-07T16:40:00+00:00** House/ passed 3rd reading `passage`
- **2025-03-07T16:40:00+00:00** House/ signed by Speaker/ returned to Senate `passage`
- **2025-03-07T16:40:00+00:00** House/ to Senate
- **2025-03-07T20:45:00+00:00** Senate/ received from House `receipt`
- **2025-03-07T20:45:00+00:00** Senate/ signed by President/ sent for enrolling `passage`
- **2025-03-08T00:42:00+00:00** Bill Received from Senate for Enrolling
- **2025-03-08T00:42:00+00:00** Draft of Enrolled Bill Prepared
- **2025-03-13T18:49:00+00:00** Enrolled Bill Returned to House or Senate `enrolled`
- **2025-03-13T18:49:00+00:00** Senate/ enrolled bill to Printing
- **2025-03-17T15:28:00+00:00** Senate/ received enrolled bill from Printing `receipt`
- **2025-03-17T15:28:00+00:00** Senate/ to Governor `executive-receipt`
- **2025-03-26T01:54:00+00:00** Governor Signed `executive-signature`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/4ecb6d9e-b216-4402-b306-d1820f7ee77c`. Confidence: reported (aggregated from official Utah legislature records).