Authorizes a transient guest tax upon voter approval for the purposes of law enforcement and tourism

HB 171 would allow specific qualifying counties (based on population thresholds) to impose a 5% tax on hotel and motel room charges for transient guests, but only after voters approve it in an election. The tax would be listed separately on guest bills, with 50% of the revenue funding local law enforcement and 50% supporting tourism promotion. Counties must submit the tax proposal to voters via a ballot measure asking if they approve the tax, requiring majority approval to take effect. The bill applies only to counties meeting defined population criteria and does not take effect without voter consent.