SB 2883 Summary

• Authorizes county and municipal governing authorities to establish tourism and visitors commissions through resolution, with 5-7 appointed members who must be qualified electors and post a $10,000 bond.

• Permits commissions to levy a special tax not exceeding 3% on prepared food sales and 3% on hotel/motel room rentals to fund tourism promotion, convention attraction, and visitor programs.

• Requires tax levies exceeding existing rates to be approved by 60% of qualified electors voting in an election, or approved by petition procedures if rate does not exceed previously authorized levels.

• Mandates annual independent audits of commission funds, establishes a Special Levies Unit in the Department of Revenue funded by 3% collection fee, and prohibits future creation of tourism commissions by local and private legislation.

• Allows multiple municipalities and counties to jointly establish a single commission, and permits dissolution of commissions by governing authority resolution with unencumbered balances transferred to general funds.