IA HF1051

Authorizes cities, counties, and townships to establish self-supported tourism improvement districts that levy assessments on lodging businesses to fund tourism promotion, marketing, public events, workforce development, and related improvements

Requires creation of a district through petition signed by lodging business owners who will pay more than 50% of proposed assessments, followed by a public hearing with at least 30 days notice to affected businesses

Allows districts to operate for up to 10 years initially and up to 20 years upon renewal, with assessments structured as fixed amounts, per-transaction rates, or percentage of sales based on estimated benefit to lodging businesses

Establishes protest procedures allowing lodging business owners paying 50% or more of assessments to block district formation through written objections, and provides annual 30-day windows for owners to petition for district repeal

Requires a private nonprofit "owners' association" comprised of assessed lodging business owners to administer district funds and activities, with mandatory annual reports filed with the local governing body