Bills › 91st General Assembly

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

Topics:Business & economyCities & countiesTaxes

Same legislation: SF 2441

Where it is now

  1. Done: IntroducedFebruary 4, 2026
  2. Done: SubcommitteeFebruary 9, 2026
  3. Done: Senate committeeFebruary 19, 2026
  4. Skipped: Passes the SenateContinued as SF 2441
  5. Next: House committee
  6. Next: Passes the House
  7. Next: To the Governor
  8. 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

AI summary Cities and counties that collect taxes from hotels and motels would have to put a certain amount of that money toward tourism development and promotion. This money can be used to build new attractions, host events, or pay for advertising to attract visitors. Starting in 2027, local governments must also provide a detailed report explaining exactly how they spent this money.1

Read the official explanation

_____ 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. 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.

Full bill text2

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

Amends§423A.2§423A.7

How the Code works3

Lobbying

3 for · 2 against · 18 undecided · Who →

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