SSB 3114: Concerning locally imposed hotel and motel taxes for tourism development and tourism promotion

What it does

_____ 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.

Senate subcommittee · named February 9, 2026

• Sen. Scott Webster (R) · scott.webster@legis.iowa.gov
• Sen. Mike Bousselot (R) · mike.bousselot@legis.iowa.gov
• Sen. Renee Hardman (D) · renee.hardman@legis.iowa.gov

Lobbying · 3 for, 2 against

For: Iowa Bicycle Coalition; Iowa Hotel & Lodging Association; Iowa Restaurant Association

Against: City of Des Moines; VALOR Iowa

In plain words

1. February 4, 2026Filed in the Senate and sent to the Local Government committee
2. February 9, 2026Senate subcommittee named: Webster, Bousselot and Hardman
3. February 11, 2026Subcommittee recommended passing it
4. February 19, 2026Approved by the Senate committee, and given a new number: SF 2441