PA SB783

Counties may establish Tourism Improvement Districts (TIDs) to fund tourism marketing, events, destination development, and infrastructure improvements through special assessment fees levied on hotels within the district boundaries

Hotels collect fees from guests (based on percentage of gross rental revenue or fixed rate per occupied room per night) and remit them to the county, which may retain up to 4% for administrative costs before distributing funds to the Tourism Improvement District Management Association (TIDMA)

TID formation requires a public hearing with 30 days notice to affected hotels, and establishment is blocked if hotels representing 40% or more of total room inventory file written objections

TIDs must have a minimum 5-year initial duration and can be dissolved by petition from hotels representing 40% of room inventory or by county ordinance upon finding misappropriation, malfeasance, or legal violations

TIDMAs must submit independent third-party audits of income, expenditures, and program information to the county and all benefited businesses within 120 days after each fiscal year