IA SSB3114

Cities and counties that levy hotel and motel taxes must spend at least 50% of revenues on tourism development and tourism promotion in the city, county, or surrounding areas

"Tourism development" is defined as creating or expanding physical attractions, facilities, or events that are open to the public and primarily promoted to or used by tourists

"Tourism promotion" is defined as planning, conducting, or participating in information, publicity, and advertising programs designed to attract tourists and foster economic activity

A "tourist" is defined as a person who travels more than 50 miles to a destination for business or leisure

Beginning December 1, 2027, cities and counties must include detailed accounting and explanation of tourism development and promotion expenditures in their required annual reports