Winston County, lodging tax authorized, fire protection fee imposed, collection and distribution provided, referendum provided

This bill would allow Winston County to collect an eight percent lodging tax on overnight stays at hotels, motels, inns, and short-term rentals, with the tax paid by guests and collected by lodging providers. The collected funds would be distributed to road and bridge improvements, the sheriff's office for law enforcement, and the county general fund for tourism development and debt repayment on the judicial building and jail. Additionally, the bill imposes a five dollar per night fire protection fee on transient accommodations, with the proceeds distributed equally among volunteer fire departments in the county. Both the lodging tax and fire protection fee would only take effect if approved by voters in a referendum held during the next state or local election.