Iowa SSB3114 amends hotel and motel tax laws to prioritize tourism development and promotion.

Iowa SSB3114 amends the Code to redefine "tourism development" and "tourism promotion" and mandates that at least 50% of hotel and motel tax revenues be spent on these activities. The bill requires cities and counties to report on the use of these funds starting from December 1, 2027. It also defines "tourist" as someone traveling more than 50 miles for business or leisure.

Iowa SSB3114 amends hotel and motel tax laws to prioritize tourism development and promotion.

Iowa SSB3114 amends the Code to redefine "tourism development" and "tourism promotion" and mandates that at least 50% of hotel and motel tax revenues be spent on these activities. The bill requires cities and counties to report on the use of these funds starting from December 1, 2027. It also defines "tourist" as someone traveling more than 50 miles for business or leisure.