Revenue and taxation; excise tax on rooms, lodgings, and accommodations; provisions

Summary

The bill removes the requirement that a local government must collect over $500,000 in hotel taxes before it can change its designated tourism‑promotion nonprofit. It gives the Hotel Motel Tax Performance Review Board clear criteria and quarterly meetings to approve or reject such changes, and adds procedures for complaints, public notices, and enforcement. The changes aim to increase transparency and accountability in how local tourism marketing funds are used.

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