House Engrossed

 

tourism improvement areas; municipalities; counties

 

 

 

 

State of Arizona

House of Representatives

Fifty-seventh Legislature

First Regular Session

2025

 

 

 

HOUSE BILL 2873

 

 

 

 

An Act

 

amending title 48, Arizona Revised Statutes, by adding chapter 38; relating to tourism improvement districts.

 

 

(TEXT OF BILL BEGINS ON NEXT PAGE)

 


Fifty-seventh Legislature                                                 Wilmeth

First Regular Session                                                   H.B. 2873

 

WILMETH FLOOR AMENDMENT

HOUSE OF REPRESENTATIVES AMENDMENTS TO H.B. 2873

(Reference to COMMERCE Committee amendment)

 

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 - Description: A2A KEY

 


Be it enacted by the Legislature of the State of Arizona:

Section 1. Title 48, Arizona Revised Statutes, is amended by adding chapter 38, to read:

CHAPTER 38

TOURISM IMPROVEMENT AREA

ARTICLE 1. GENERAL PROVISIONS

START_STATUTE48-6501. Definitions

In this chapter, unless the context otherwise requires:

1. "board" MEANS the board of supervisors of the county.

2. "Destination marketing organization" means a nonprofit organization or governmental unit that is designated by the governing body as being responsible for the tourism promotion and marketing of the municipality or county.

3.2. ["Destination marketing organization" means a not-for-profit nonprofit organization or governmental unit that is designated by the governing body as being responsible for the tourism promotion and marketing of the municipality or county.

3.]2. ["Destination marketing organization" means a not-for-profit organization or governmental unit that is designated by the governing body as being responsible for the tourism promotion and marketing of the municipality or county.

3.] "Governing body" means the governing body or board that by law is constituted as the legislative department of the municipality or county.

4. "Lodging business" means any business providing transient lodging.

5. "lodging business assessment" means a levy on nightly room rentals.

6. "Lodging business owner" means a person recognized as the owner of a lodging business that is subject to a lodging business assessment.

7. "municipality" means a city or town.

8. "owners' board" means the designated individuals that govern the activities of the tourism improvement area and may be the board of directors of the destination marketing organization or a committee of the destination marketing organization as long as the owners' board is composed of at least a majority of lodging business owners.

9[6.] [7.] "municipality" means a city or town.

[7.] [8.] "owners' [association] [board]" means [an incorporated nonprofit or government unit that serves as the LOCAL DESTINATION MARKETING ORGANIZATION] [the designated individuals that govern the activities of the tourism improvement area.  The owners’ board may be the board of directors of the destination marketing organization, or a committee of the destination marketing organization as long as the owners’ board is comprised of at least a majority of lodging business owners.].

[8.] [9. "Tourism improvement area" means an improvement area of contiguous or noncontiguous boundaries.

10. "Tourism improvement area activity" means any special service, activity or improvement conducted in a tourism improvement area.

11. "tourism improvement area plan" means a proposal for a tourism improvement area that contains information required pursuant to section 48-6503. END_STATUTE

START_STATUTE48-6502. Petition; requirements

A. On presentation of a petition pursuant to this section, the governing body may approve the formation of a tourism improvement area.  The petition for the formation of the tourism improvement area shall include and identify the following:

1. The signature of lodging business owners who represent at least sixty-seven percent of the total lodging business rooms available WITHIN a proposed tourism improvement area.

2. The geographic boundaries of the proposed tourism improvement area.

3. THE TYPES OR CLASSES OF LODGING BUSINESSES THAT WILL BE SUBJECT TO THE proposed Tourism improvement area lodging business ASSESSMENT.

4. THE proposed lodging business ASSESSMENT RATE FOR EACH TYPE OR CLASS OF LODGING BUSINESS THAT WILL BE SUBJECT TO THE lodging business ASSESSMENT.

5. INFORMATION SPECIFYING WHERE THE COMPLETE tourism improvement area PLAN may BE OBTAINED and that the complete tourism improvement area plan is AVAILABLE on request.

B. A LODGING BUSINESS owner MAY APPOINT AN AUTHORIZED AGENT TO ACT AS the lodging business owner's REPRESENTATIVE FOR THE PURPOSES OF THIS chapter. The lodging business owner's Representative SHALL BE CONSIDERED THE LODGING BUSINESS OWNER FOR THE PURPOSES OF ANY SIGNATURE REQUIRED for serving on a board or committee OR FOR ANY OTHER PURPOSE AUTHORIZED BY THE LODGING BUSINESS OWNER FOR THE PURPOSES OF ANY SIGNATURE REQUIRED [for serving on a board or committee] OR FOR ANY OTHER PURPOSE AUTHORIZED BY THE LODGING BUSINESS OWNER. THE governing body has NO OBLIGATION TO OBTAIN OTHER INFORMATION AS TO THE OWNERSHIP OF LODGING BUSINESS, AND ITS DETERMINATION OF OWNERSHIP SHALL BE FINAL AND CONCLUSIVE FOR THE PURPOSES OF THIS chapter. END_STATUTE

START_STATUTE48-6503. Tourism improvement area plan; information

A. A tourism improvement area PLAN SHALL BE PREPARED BEFORE THE PUBLIC HEARING ON THE PROPOSED Tourism improvement area held pursuant to section 48-6504.  The tourism improvement area plan SHALL INCLUDE all of THE FOLLOWING:

1. A MAP THAT IDENTIFIES THE BOUNDARIES of the proposed tourism improvement area IN SUFFICIENT DETAIL TO ALLOW A LODGING BUSINESS OWNER TO REASONABLY DETERMINE WHETHER the LODGING BUSINESS IS LOCATED WITHIN THE proposed tourism improvement area BOUNDARIES.

2. THE NAME OF THE PROPOSED TOURISM IMPROVEMENT AREA.

3. THE planned tourism improvement area activities of the proposed tourism improvement area AND an estimate of the annual cost of the planned tourism improvement area activities.

4. A DEFINITION DESCRIBING THE TYPE OR CLASS OF LODGING BUSINESSES TO BE INCLUDED IN THE proposed tourism improvement area AND the lodging businesses that will be SUBJECT TO THE proposed tourism improvement area LODGING BUSINESS ASSESSMENT. THe definition MAY INCLUDE THE SIZE OF THE LODGING PROPERTY OR NUMBER OF ROOMS AT THE LODGING PROPERTY.

5. THE PROPOSED SOURCE OF FINANCING, INCLUDING THE PROPOSED METHOD AND BASIS OF LEVYING THE LODGING BUSINESS ASSESSMENT IN SUFFICIENT DETAIL TO ALLOW EACH LODGING BUSINESS OWNER TO ESTIMAte THE AMOUNT OF the LODGING business ASSESSMENT TO BE LEVIED AGAINST THE LODGING BUSINESS.

6. THE ESTIMATED total proposed tourism improvement area LODGING BUSINESS ASSESSMENTS TO BE EXPENDED FOR Tourism improvement area ACTIVITIES DURING THE FIRST YEAR OF OPERATION OF THE proposed tourism improvement area AND THE FORMULA USED TO DETERMINE EACH OWNER'S LODGING BUSINESS ASSESSMENT, WHICH SHALL BE BASED ON BENEFIT.

7. THE TIME AND MANNER OF COLLECTING THE LODGING BUSINESS ASSESSMENTS AND ANY INTEREST OR PENALTIES that may be assessed FOR NONPAYMENT.

8. THE TERM OF THE proposed tourism improvement area. 

B. Lodging business assessments levied FOR THE PURPOSE OF CONDUCTING Tourism improvement area ACTIVITIES WILL PROVIDE BENEFITS TO LODGING BUSINESSES and associated industries LOCATED WITHIN THE tourism improvement area THAT ARE SUBJECT TO THE LODGING BUSINESS ASSESSMENT. LODGING BUSINESS ASSESSMENTS MAY VARY BY TYPES OR CLASSES OF LODGING BUSINESSES AS DESCRIBED IN THE TOURISM IMPROVEMENT AREA PLAN, INCLUDING THE SIze OF THE LODGING PROPERTY OR NUMBER OF ROOMS AT THE LODGING PROPERTY. A LODGING BUSINESS ASSESSMENT MAY BE LEVIED BASED ON any of the following:

1. A FIXED AMOUNT.

2. RATE PER TRANSACTION.

3. FIXED RATE PER TRANSACTION PER DAY.

4. PERCENTAGE OF SALES.

5. ANY COMBINATION OF THE methods listed in this subsection OR ANY OTHER METHOD THAT CONFERS BENEFIT TO THE PAYOR.

C. THE VALIDITY OF A lodging business ASSESSMENT LEVIED by a formed tourism improvement area MAY NOT BE CONTESTED IN AN ACTION OR PROCEEDING UNLESS THE ACTION OR PROCEEDING IS COMMENCED WITHIN thirty DAYS AFTER THE RESOLUTION LEVYING THE LODGING BUSINESS ASSESSMENT IS ADOPTED.  AN APPEAL FROM A FINAL JUDGMENT IN AN ACTION OR PROCEEDING contesting the validity of a lodging business assessment SHALL BE PERFECTED WITHIN thirty DAYS AFTER THE ENTRY OF JUDGMENt.

D. tourism improvement area activities shall be DESIGNED TO PROMOTE TOURISM AND LODGING TO ENHANCE THE ECONOMIC DEVELOPMENT CLIMATE IN THE tourism improvement AREA in accordance WITH ALL APPLICABLE LAWS, REGULATIONS AND REQUIREMENTS OF THis state AND THE UNITED STATES.  END_STATUTE

START_STATUTE48-6504. Formation; public hearing

a. On receipt of a valid petition, THE GOVERNING BODY may ADOPT A RESOLUTION OF INTENTION TO CONSIDER THE formation OF A tourism improvement area , if adopted by the governing body. THE RESOLUTION OF INTENTION SHALL STATE all of the following:

1. The date, TIME AND PLACE OF A public HEARING TO CONSIDER the petition for formation of a tourism improvement area.

2. THE proposed Tourism improvement area ACTIVITIES.

3. An ESTIMATED AMOUNT OF FUNDING necessary to implement the tourism improvement plan.

4. THE BOUNDARIES OF THE PROPOSED Tourism improvement area.

5. THE AMOUNT OF THE PROPOSED lodging business assessment.

B. If a resolution consistent with subsection A of this section is adopted by the governing body, THE NOTICE OF THE PUBLIC HEARING SHALL BE GIVEN BY MAIL TO THE OWNER OF EACH LODGING BUSINESS SUBJECT TO ASSESSMENT IN THE proposed tourism improvement area AND PUBLISHED IN A NEWSPAPER OF GENERAL CIRCULATION IN THE MUNICIPALITY or county OR ON THE MUNICIPALITY'S or county's PUBLIC WEBSITE at least thirty DAYS before THE DATE OF THE HEARING. THE NOTICE SHALL ALSO CONTAIN A DESCRIPTION OF THE proposed tourism improvement area AS SET FORTH IN THE RESOLUTION OF INTENTION.

c. THE GOVERNING BODY SHALL CONDUCT THE PUBLIC HEARING at least Thirty DAYS AFTER MAILING THE NOTICE TO all LODGING BUSINESS OWNERS identified pursuant to subsection b of this section.

D. THE GOVERNING BODY SHALL CONSIDER PUBLIC TESTIMONY REGARDING THE PROPOSED Tourism improvement area. ANY LODGING BUSINESS PROPOSED TO BE SUBJECTed TO A lodging business ASSESSMENT MAY SUBMIT A WRITTEN OBJECTION TO THE governing body AT ANY TIME BEFORE THE CONCLUSION OF THE PUBLIC HEARING.  IF WRITTEN OBJECTIONS ARE RECEIVED FROM LODGING BUSINESS OWNERS THAT REPRESENT fifty percent OR MORE OF THE TOTAL ROOMS WITHIN THE PROPOSED Tourism improvement area, THE HEARING SHALL END AND NO FURTHER PROCEEDINGS on the formation of the proposed tourism improvement area MAY BE held BY THE MUNICIPALITY or county FOR A PERIOD OF ONE YEAR after THE DATE OF THE HEARING.

E. The governing body of a MUNICIPALITY MAY NOT FORM A proposed tourism improvement area WITHIN THE UNINCORPORATED TERRITORY OF A COUNTY WITHOUT THE CONSENT OF THE BOARD OF SUPERVISORS OF THAT COUNTY. the governing body of a MUNICIPALITY MAY NOT FORM A proposed tourism improvement area WITHIN THE TERRITORIAL JURISDICTION OF ANOTHER MUNICIPALITY WITHOUT THE CONSENT OF THE GOVERNING BODY OF THE OTHER MUNICIPALITY.  the board of supervisors may not form a proposed tourism improvement area within the territorial jurisdiction of another county without consent of the board of supervisors of the other county.

F. The initial term of a formed tourism improvement area may NOT EXCEED TEn YEArs and subsequent renewals of the tourism improvement area may not exceed ten years per renewal.

G. ANY LODGING BUSINESS OF THE TYPES OR CLASSES THAT ARE SUBJECT TO THE LODGING BUSINESS ASSESSMENT THAT COMMENCES OPERATIONS DURING THE tourism improvement area'S TERM SHALL BE SUBJECT TO a tourism improvement area lodging business ASSESSMENT. END_STATUTE

START_STATUTE48-6505. Management; annual report

a. EACH Tourism improvement area SHALL BE governed BY AN OWNERS' board composed of a majority of the lodging business owners located within the tourism improvement area or their authorized representatives. A representative of the municipality or county may have a nonvoting, ex officio seat on the governing board.

B. THE governing body SHALL CONTRACT WITH its destination marketing organization TO manage and implementa. EACH Tourism improvement area SHALL BE [MANAGED] [governed] BY AN OWNERS' [ASSOCIATION] [board composed of a majority of the lodging business owners located within the tourism improvement area or their authorized representatives.  A representative of the municipality or county may have a nonvoting, ex officio seat on the governing board].

[B.] THE governing body SHALL CONTRACT WITH [THE TOURISM IMPROVEMENT AREA OWNERS' ASSOCIATION] [its destination marketing organization] TO [ADMINISTER] [manage and implement THE TOURISM IMPROVEMENT AREA ACTIVITIES SPECIFIED IN THE TOURISM IMPROVEMENT AREA PLAN.

C. The destination marketing organization managing the tourism improvement area SHALL INCLUDE ANY POWERS POSSESSED BY A NONPROFIT CORPORATION ORGANIZED PURSUANT TO the laws of this state, INCLUDING THE AUTHORITY TO ACCEPT DONATIONS OR GIFTS OF MONEY AND PROPERTY, TO APPLY FOR AND RECEIVE GRANTS FROM PUBLIC AND PRIVATE SOURCES AND TO CARRY OVER monies FROM ONE FISCAL YEAR TO THE NEXT.

D. THE destination marketing organization managing the TOURISM IMPROVEMENT AREA SHALL FILE AN ANNUAL REPORT WITH THE governing body. THE ANNUAL REPORT SHALL BE FILED WITHIN one hundred twenty DAYS after THE END OF THE TOURISM IMPROVEMENT AREA'S FISCAL YEAR. THE REQUIREMENT FOR FILING AN ANNUAL REPORT SHALL begin IN THE FIRST FULL FISCAL YEAR AFTER TOURISM IMPROVEMENT AREA FORMATION.

e. The ANNUAL REPORT required pursuant to subsection D of this section SHALL INCLUDe all of the following:

1. THE TOURISM IMPROVEMENT AREA ACTIVITIES PROVIDED FOR THE PREVIOUS FISCAL YEAR.

2. THE AMOUNT OF TOURISM IMPROVEMENT AREA monies spent ON TOURISM IMPROVEMENT AREA ACTIVITIES FOR THE PREVIOUS FISCAL YEAR.

3. THE ESTIMATED AMOUNT OF ANY SURPLUS OR DEFICIT monies TO BE CARRIED OVER FROM THE PREVIOUS FISCAL YEAR. END_STATUTE

START_STATUTE48-6506. Tourism improvement area plan; amendments

A. ON THE WRITTEN REQUEST OF THE destination marketing organization managing the TOURISM IMPROVEMENT AREA, THE governing body MAY AMEND THE TOURISM IMPROVEMENT AREA PLAN PURSUANT TO THIS SECTION. 

B. If THE tourism improvement area plan AMENDMENT INCLUDES A NEW OR INCREASED LODGING ASSESSMENT, THE GOVERNING BODY shall do all of the following:

1. HOLD A PUBLIC HEARING ON THE AMENDMENT at least thirty DAYS AFTER MAILING THE NOTICE TO THE ASSESSED LODGING BUSINESS OWNERS required pursuant to paragraph 2 of this subsection.

2. PROVIDE NOTICE OF THIS MEETING BY MAIL TO THE OWNER OF EACH LODGING BUSINESS SUBJECT TO lodging business ASSESSMENT IN THE TOURISM IMPROVEMENT AREA AND PUBLISH THE NOTICE IN A NEWSPAPER OF GENERAL CIRCULATION IN THE MUNICIPALITY or county OR ON THE MUNICIPALITY'S or county's PUBLIC WEBSITE at least thirty DAYS before THE DATE OF THE HEARING.

c. IF THE AMENDMENT DOES NOT INCLUDE A NEW OR INCREASED ASSESSMENT, THE GOVERNING BODY MUST HOLD A PUBLIC HEARING ON THE AMENDMENT. END_STATUTE

START_STATUTE48-6507. Lodging business assessments; collection; disbursement

a. THE destination marketing organization managing the tourism improvement area SHALL ESTABLISH, CHARGE AND COLLECT lodging business ASSESSMENTS ON the lodging businesses located WITHIN the tourism improvement area. THE destination marketing organization managing the tourism improvement area MAY LEVY A lodging business ASSESSMENT OF NOT MORE THAN $5 or five percent PER ROOM SOLD PER NIGHT ON THE LODGING business ROOMS IN THE TOURISM IMPROVEMENT AREA. THE lodging business ASSESSMENT RATE OR RATES MAY BE TIERED BASED ON THE ANNUAL AVERAGE DAILY ROOM RATE FOR THE AFFECTED lodging business.

B. THE LODGING business OWNER OR AUTHORIZED REPRESENTATIVE SHALL PAY THE lodging business ASSESSMENT TO THE DEPARTMENT OF REVENUE AT THE SAME TIME AS PAYING THE TRANSACTION PRIVILEGE TAX required pursuant to SECTION 42-5014. THE lodging business ASSESSMENT SHALL BE LEVIED BEGINNING ON THE FIRST DAY OF THE FIRST MONTH NINETY DAYS AFTER THE OWNERS' board IS ESTABLISHED. UNLESS THE CONTEXT OTHERWISE REQUIRES, THE ADMINISTRATION OF THE lodging business ASSESSMENT shall be subject to section 42-6102. IF THE LODGING business owner DOES NOT PAY TRANSACTION PRIVILEGE TAX, THE lodging business ASSESSMENT IS DUE AND PAYABLE TO THE DEPARTMENT of revenue AS required by SECTION 42-5014. THE DEPARTMENT SHALL REPORT TO THE STATE TREASURER THE AMOUNT OF lodging business assessments COLLECTED PURSUANT TO THIS SECTION.

C. THE STATE TREASURER SHALL TRANSMIT TO THE TREASURER OR OFFICER EXERCISING THE FUNCTIONS OF TREASURER OF THE MUNICIPALITY or county where the tourism improvement area is located on a monthly basis THE AMOUNT COLLECTED FROM lodging business assessments WITHIN THE TOURISM IMPROVEMENT AREA.

D. ThE destination marketing organization managing the tourism improvement area AND the governing body THAT IS PARTICIPATING IN THE TOURISM IMPROVEMENT AREA SHALL REPORT TO THE DEPARTMENT OF REVENUE THE amount of the lodging business ASSESSMENT AND SUPPLY THE DEPARTMENT OF REVENUE AND THE STATE TREASURER WITH ALL REQUESTED INFORMATION NECESSARY TO ADMINISTER THIS SECTION.

E. The department of revenue and the governing body that is participating in the tourism improvement area shall enter into an intergovernmental agreement that provides for the department of revenue to be reimbursed for its expenses in administering the lodging business assessment from the proceeds of that assessment. the governing body that is participating in the tourism improvement area shall enter into an intergovernmental agreement that provides for the department of revenue to be reimbursed for its expenses in administering the lodging business assessment from the proceeds of that assessment. END_STATUTE

START_STATUTE48-6508. Renewal; dissolution; remaining revenue

a. An established TOURISM IMPROVEMENT AREA MAY be renewed for a new term.  A renewed TOURISM IMPROVEMENT AREA may engage in different tourism improvement activities than the original tourism improvement area. On RENEWAL of a tourism improvement area, any remaining monies held by the tourism improvement area SHALL BE TRANSFERRED TO THE RENEWED TOURISM IMPROVEMENT AREA.

B. DuRING THE term of THE TOURISM IMPROVEMENT AREA, THERE SHALL BE A thirty-DAY PERIOD EACH YEAR IN WHICH LODGING BUSINESS OWNERS who have paid lodging business ASSESSMENTS MAY REQUEST DISSOLUTION OF THE TOURISM IMPROVEMENT AREA. THE initial THIRTY-day period shall BEGIN ONE YEAR AFTER THE DATE OF ESTABLISHMENT OF THE TOURISM IMPROVEMENT AREA. ON receipt of a PETITION submitted by THE LODGING BUSINESS OWNERS THAT REPRESENT fifty percent OR MORE OF THE TOTAL ROOMS WITHIN THE TOURISM IMPROVEMENT AREA, THE GOVERNING BODY SHALL PASS A RESOLUTION OF INTENTION TO DISSOLVE THE TOURISM IMPROVEMENT AREA. THE GOVERNING BODY SHALL hold a hearing on the petition to dissolve the tourism improvement area and shall provide NOTICE of the hearing pursuant to the notice requirements of section 48-6504.

C. The governing body may adopt a resolution to dissolve A TOURISM IMPROVEMENT AREA. The governing body may only adopt a resolution to dissolve a tourism improvement area WHEN THE tourism improvement area has satisfied all debts of the tourism improvement AREa.  The governing body may also dissolve a tourism improvement area if tHE GOVERNING BODY FINDS THERE HAS BEEN MISAPPROPRIATION OF monies, MALFEASANCE OR A VIOLATION OF LAW IN CONNECTION WITH THE MANAGEMENT OF THE TOURISM IMPROVEMENT AREa.

D. THE RESOLUTION adopted by the governing body pursuant to subsection b or c of this section SHALL STATE THE REASON FOR THE DISSOLUTION and THE TIME AND PLACE OF THE PUBLIC HEARING AND SHALL CONTAIN A PROPOSAL TO DISPOSE OF ANY ASSETS ACQUIRED WITH THE monies OF THE lodging business ASSESSMENTS LEVIED WITHIN THE TOURISM IMPROVEMENT AREA. THE NOTICE OF THE HEARING ON DISSOLUTION REQUIRED BY THIS SECTION SHALL BE GIVEN BY MAIL TO each lodging business owner who is SUBJECT TO a lodging business ASSESSMENT IN THE TOURISM IMPROVEMENT AREA AND PUBLISHED IN A NEWSPAPER OF GENERAL CIRCULATION IN THE MUNICIPALITY or county OR ON THE MUNICIPALITY'S or county's PUBLIC WEBSITE at least thirty DAYS before THE DATE OF THE HEARING. THE GOVERNING BODY SHALL CONDUCT THE PUBLIC HEARING at least thirty DAYS AFTER mailing the notice of hearing. THE PUBLIC HEARING SHALL BE HELD NOT MORE THAN sixty DAYS AFTER THE ADOPTION OF THE RESOLUTION OF INTENTION to dissolve the tourism improvement area.

E. On THE DISSOLUTION OR EXPIRATION WITHOUT RENEWAL OF A TOURISM IMPROVEMENT AREA, any monies that remain AFTER ALL DEBTS of the tourism improvement area ARE PAID SHALL BE SPENT IN ACCORDANCE WITH THE TOURISM IMPROVEMENT AREA PLAN OR SHALL BE REFUNDED TO THE lodging business OWNERS OF THE LODGING BUSINESSES that are LOCATED AND OPERATING WITHIN THE TOURISM IMPROVEMENT AREA at the time of dissolution of the tourism improvement area. remaining monies that are to be refunded to lodging business owners shall be refunded using THE SAME METHOD AND BASIS THAT WAS USED TO CALCULATE THE ASSESSMENTS LEVIED IN THE FISCAL YEAR IN WHICH THE TOURISM IMPROVEMENT AREA IS DISSOLVED OR EXPIRES.  END_STATUTE

Sec. 2. Legislative findings

The legislature finds that:

1. Many tourism and lodging businesses located and operating in municipal and county communities in this state struggle to compete with destinations in other states in attracting overnight visitation due to inadequate services and activities.

2. Tourism improvement areas will help municipalities within this state to grow leisure, convention and event visitor demand by promoting tourism, business activities, economic growth and employment within this state.

3. Because additional services and activities will provide direct benefits to the lodging businesses within a tourism improvement area, the most equitable method of financing tourism improvement area activities is to levy a lodging business assessment on lodging businesses that will benefit from a tourism improvement area.

4. Tourism and lodging demand generated by a tourism improvement area will increase revenue for this state.

5. Tourism lodging business owners should be encouraged to create a tourism improvement area to enhance the local tourism business climate.

6. Tourism improvement area activities are intended to supplement and not replace existing governmental activities and services.

 

 

JUSTIN WILMETH

 

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02/25/2025

05:43 PM

C: MR

 

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02/26/2025

12:49 PM