A bill for an act concerning locally imposed hotel and motel taxes for tourism development and tourism promotion.

This bill requires cities and counties in Iowa that collect hotel and motel taxes to spend at least 50% of the revenue on tourism development (like new public attractions or events) and tourism promotion (advertising to attract visitors). It defines "tourist" as someone traveling more than 50 miles for business or leisure, and mandates that cities/counties report how they use these funds starting in 2027. The remaining tax money can still be used for regular city or county operations. The bill applies only to jurisdictions already imposing such taxes.