Utah's counties are questioning the fairness of having certain taxes earmarked for tourism promotion while similar taxes imposed by cities have no such requirement.

Brent Gardner, executive director of the Utah Association of Counties, told the Legislature's Tourism Task Force on Monday that a hotel room tax, known as the transient room tax or TRT, and an "innkeeper's tax" can be used for general fund purposes by cities. Counties, however, must use those taxes for several activities, including tourism promotion and tourism facilities.

"The current state policy as it relates and as it is applied to cities and counties is inconsistent," Gardner said. "There's no reason, in our view, why that inconsistency should be there and why it should remain there."

At least 29 municipalities impose the TRT. "We don't even know how much revenue there is," Gardner said, although estimates are $12 million to $15 million annually.

"Our position, as an association, is that if the state policy requires tourism revenues to be earmarked and used exclusively for tourism promotion, then city revenues should be required to be earmarked. But if the policy is going to be that there is no earmarking, then counties should be removed from that requirement to earmark their tourism revenues, and it should be opened up for general fund purposes," he said.

"Either way, it ought to be consistent. There's no logical reason for an earmarking at the county level and no earmarking at the city level."

Mike Jensen, chairman of the Salt Lake County Council, said he agreed with Gardner's push for consistency but stressed he is comfortable with the current structure.

"Sure, we'd love to have home rule and have you guys trust us that we would spend the money appropriately, and we'd love to have that authority, but we're OK with the way the system is set up now," Jensen said.

The task force took no stand on the matter.

The group's co-chairman, Sen. Scott Jenkins, R-Plain City, said he struggles with the earmarking issue.

He enjoyed spending flexibility as a mayor but finds as a legislator he favors earmarking to ensure the money is spent as intended.

"Any elected official, whether they be legislator or county commission or city council, feels like they are responsible and accountable for the decisions they make, and clearly flexibility, greater discretionary authority, would be something they would support, no different than, I think, that the state would argue in favor of less federal regulation," Gardner said.

Rep. Ross Romero, D-Salt Lake, said he was "a little surprised" the tourism task force would consider a non-earmarking approach.

"Our job is to look at what promotes tourism and how tourism affects economies, so I don't think the solution is to not require counties to facilitate and accomplish tourism, and perhaps if we should do more to incentivize cities, that's a solution," Romero said.

One thing that was clear from Monday's meeting is that there was no strong support for requiring counties to report to the Legislature on their use of hotel- and restaurant-bill taxes. Gardner said audits include those taxes but do not break them out separately. Typically, the audits say only whether they are being spent appropriately.

"Is this good enough?" Jenkins asked. "After hearing all this, I don't know that I have a desire to 'kick it upstairs' or do anything more."

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