Tourism Related Tax Reporting Amendments

SB 261 requires counties collecting transient room taxes (e.g., hotel taxes) or tourism/cultural facility taxes to submit detailed annual reports on how they spend these revenues. The Legislative Fiscal Analyst must review these reports to verify compliance with spending rules, and the state auditor can withhold tax funds from non-compliant counties until they fix reporting issues. This directly affects counties that impose these specific taxes, which fund tourism promotion, convention facilities, and related infrastructure. The bill clarifies enforcement procedures without creating new taxes or funding streams.