Revenue and taxation; county lodging tax; applicability; effective date.

Summary

Counties with fewer than 200,000 residents may levy a lodging tax on hotel, apartment‑hotel, motel and similar accommodations, but only after a majority of registered voters approve it in a special election or petition. The tax can be limited or unlimited in duration, must not apply within municipalities that have their own lodging tax, and its proceeds go to the county’s general fund or a designated revolving fund for a specific purpose.

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