Read the full stored bill text
Senate
File
2441
-
Introduced
SENATE
FILE
2441
BY
COMMITTEE
ON
LOCAL
GOVERNMENT
(SUCCESSOR
TO
SSB
3114)
A
BILL
FOR
An
Act
concerning
locally
imposed
hotel
and
motel
taxes
for
1
tourism
development
and
tourism
promotion.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
TLSB
6861SV
(1)
91
jm/jh
S.F.
2441
Section
1.
Section
423A.2,
subsection
1,
Code
2026,
is
1
amended
by
adding
the
following
new
paragraphs:
2
NEW
PARAGRAPH
.
0l.
“Tourism
development”
means
the
creation
3
or
expansion
of
physical
attractions,
facilities,
or
events
4
that
are
available
and
open
to
the
public,
improving
the
appeal
5
of
destinations
to
tourists,
and
enhancing
tourist
experiences
6
that
are
primarily
promoted
to
or
used
by
tourists.
7
NEW
PARAGRAPH
.
00l.
“Tourism
promotion”
means
planning,
8
conducting,
or
participating
in
programs
of
information,
9
publicity,
and
advertising
that
are
designed
to
attract
10
tourists
and
foster
economic
activity
through
tourism.
11
NEW
PARAGRAPH
.
000l.
“Tourist”
means
a
person
who
travels
12
more
than
fifty
miles
to
a
destination
for
business
or
leisure.
13
Sec.
2.
Section
423A.7,
subsection
3,
Code
2026,
is
amended
14
to
read
as
follows:
15
3.
Moneys
received
by
the
city
or
county
from
this
fund
16
shall
be
credited
to
the
general
fund
of
the
city
or
county
,
17
subject
to
the
provisions
of
subsection
4
.
18
Sec.
3.
Section
423A.7,
subsection
4,
paragraph
a,
Code
19
2026,
is
amended
by
striking
the
paragraph
and
inserting
in
20
lieu
thereof
the
following:
21
a.
(1)
The
governing
authority
of
each
city
or
county
22
that
levies
the
tax
shall
spend
at
least
fifty
percent
of
the
23
revenues
on
tourism
development
and
tourism
promotion
in
the
24
city,
county,
or
surrounding
areas,
as
applicable.
25
(2)
Beginning
with
the
annual
report
required
to
be
filed
26
by
December
1,
2027,
under
section
331.403
or
384.22,
as
27
applicable,
and
for
each
annual
report
thereafter,
the
annual
28
report
shall
contain
a
detailed
accounting
and
explanation
of
29
the
use
of
moneys
for
tourism
development
and
tourism
promotion
30
pursuant
to
this
paragraph.
31
EXPLANATION
32
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
33
the
explanation’s
substance
by
the
members
of
the
general
assembly.
34
This
bill
concerns
locally
imposed
hotel
and
motel
35
-1-
LSB
6861SV
(1)
91
jm/jh
1/
2
S.F.
2441
taxes
by
creating
a
local
hotel
and
motel
tax
account
for
1
the
development
and
promotion
of
tourism,
and
includes
2
applicability
provisions.
3
The
bill
strikes
the
detailed
list
of
permissible
4
expenditures
for
at
least
50
percent
of
the
locally
imposed
5
hotel
and
motel
taxes
in
Code
section
423A.7(4)(a),
and
6
specifies
the
governing
authority
of
each
city
or
county
which
7
levies
the
hotel
and
motel
tax
shall
spend
at
least
50
percent
8
of
the
revenues
on
tourism
development
and
tourism
promotion
in
9
the
city,
county,
or
surrounding
areas.
The
bill
requires
the
10
city
or
county
to
include
a
detailed
accounting
and
explanation
11
of
the
use
of
the
moneys
for
tourism
development
and
tourism
12
promotion
beginning
with
the
annual
report
required
on
or
after
13
December
1,
2027,
under
Code
section
331.403
or
384.22,
as
14
applicable.
15
The
bill
defines
“tourism
development”
to
mean
the
creation
16
or
expansion
of
physical
attractions,
facilities,
or
events
17
that
are
available
and
open
to
the
public,
improving
the
appeal
18
of
destinations
to
tourists,
and
enhancing
tourist
experiences
19
that
are
primarily
promoted
to
or
used
by
tourists.
The
bill
20
defines
“tourism
promotion”
to
mean
planning,
conducting,
21
or
participating
in
programs
of
information,
publicity,
22
and
advertising
that
are
designed
to
attract
tourists
and
23
foster
economic
activity
through
tourism.
The
bill
defines
24
“tourist”
to
mean
a
person
who
travels
more
than
50
miles
to
a
25
destination
for
business
or
leisure.
26
The
remaining
revenues
not
subject
to
expenditure
by
the
27
hotel
and
motel
tax
board
created
in
the
bill
shall
be
spent,
28
as
required
by
current
law,
by
the
city
or
county
on
any
city
29
or
county
operations
authorized
by
law
as
a
proper
purpose
for
30
the
expenditure
within
statutory
limitations
of
city
or
county
31
revenues
derived
from
ad
valorem
taxes.
32
-2-
LSB
6861SV
(1)
91
jm/jh
2/
2