Defining Permissible expenditures for municipalities and counties
Chapter 83, Acts, Regular Session, 2026
Summary
The bill changes the state code that controls how municipalities and counties can use revenue from the hotel occupancy tax. It adds demolition of unsafe or unsanitary structures and planning for reuse or improvement of publicly‑owned property to the list of allowed expenses. The existing rule that at least half of the tax must fund convention and tourism promotion remains in place.
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