Concerning locally imposed hotel and motel taxes for tourism development and tourism promotion

This bill concerns locally imposed hotel and motel taxes by creating a local hotel and motel tax account for the development and promotion of tourism, and includes applicability provisions.7(4)(a), and specifies the governing authority of each city or county which levies the hotel and motel tax shall spend at least 50 percent of the revenues on tourism development and tourism promotion in the city, county, or surrounding areas.22, as applicable. The bill defines “tourism development” to mean the creation or expansion of physical attractions, facilities, or events that are available and open to the public, improving the appeal of destinations to tourists, and enhancing tourist experiences that are primarily promoted to or used by tourists. The bill defines “tourism promotion” to mean planning, conducting, or participating in programs of information, publicity, and advertising that are designed to attract tourists and foster economic activity through tourism. The bill defines “tourist” to mean a person who travels more than 50 miles to a destination for business or leisure. The remaining revenues not subject to expenditure by the hotel and motel tax board created in the bill shall be spent, as required by current law, by the city or county on any city or county operations authorized by law as a proper purpose for the expenditure within statutory limitations of city or county revenues derived from ad valorem taxes.