Bills › 91st General Assembly
Concerning locally imposed hotel and motel taxes for tourism development and tourism promotion
Topics:Cities & countiesTaxes
Same legislation: SF 2441
Where it is now
- Done: IntroducedFebruary 4, 2026
- Done: SubcommitteeFebruary 9, 2026
- Done: Senate committeeFebruary 19, 2026
- Next: Passes the Senate
- Next: House committeeFunnel: by March 20, 2026
- Next: Passes the House
- Next: To the Governor
- Next: Signed into law
Became SF 2441 → Its progress continues under the new number. Go to SF 2441 What’s a funnel?
What’s in it
_____ 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 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.
Read the full explanation
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 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.
From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text
Senate subcommittee
Named February 9, 2026. On February 11, 2026 it recommended passage.
Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part
Iowa Code it changes
Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works
Lobbying
3 for · 2 against · 18 undecided · Who →
Family tree
Where this legislation came from and where it went: earlier tries, the versions it moved through this Assembly, and later bills built on it.
Study bill
91st General Assembly
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