IA HSB734

Authorizes Iowa cities, counties, and townships to establish self-supported tourism improvement districts (TIDs) funded by assessments on lodging businesses within the district

Assessments collected from hotels, motels, and other lodging businesses fund tourism promotion, public events, marketing, workforce development, and economic development activities that benefit those businesses

Requires a district plan specifying boundaries, proposed improvements and activities, assessment methodology, and duration; districts must be administered by a private nonprofit "owners' association" of lodging business owners

Defines "hosting platform" to include online booking services that collect fees for lodging transactions, bringing short-term rental platforms under the assessment framework

Improvements funded by assessments must have an estimated useful life of five years or more and be designed to benefit assessed lodging businesses within the district