Modifies provisions relating to certain tourism tax proceeds

HB 3237 directs municipalities collecting tourism taxes to deposit 75% of proceeds into an "Infrastructure Account" for building/maintaining tourism-related facilities like roads, parks, and sports venues (including indoor facilities), and 25% into a "Tourism Promotion Account" for marketing. It requires that tourism tax funds be kept separate from general municipal funds and cannot be commingled. The bill also specifies that if existing bonds were issued for infrastructure before 1997, a portion of the 75% must instead fund debt retirement. Municipalities must seek voter approval before implementing or expanding these tourism taxes.