Iowa 2025-2026 Regular Session

Iowa Senate Bill SSB3114

Introduced
2/4/26  

Caption

A bill for an act concerning locally imposed hotel and motel taxes for tourism development and tourism promotion.(See SF 2441.)

Impact

The bill is set to influence how local governments manage and allocate tourist tax revenues, ensuring a more directed use of these funds toward improving tourist experiences and enhancing local attractions. This can lead to increased economic activity driven by tourism, ultimately affecting local economies positively. Moreover, the requirement for detailed annual reporting starting December 2027 aims to increase transparency and accountability regarding the use of public funds. Such transparency could instill public confidence in how local authorities are reinvesting tax revenues back into the community.

Summary

Senate Study Bill 3114 (SSB3114) aims to amend existing codes related to locally imposed hotel and motel taxes specifically for the purposes of tourism development and promotion. The bill introduces new definitions for terms such as 'tourism development', which focuses on creating or expanding public attractions and facilities that attract tourists, and 'tourism promotion', which encompasses activities designed to generate interest in travel to specific destinations. One significant change proposed is that at least 50% of revenues generated from these local taxes must be allocated toward tourism-related initiatives within the jurisdiction of the levying city or county.

Conclusion

Overall, SSB3114 highlights a significant legislative effort to enhance local tourism initiatives through structured financial incentives and obligations for local governments. Its successful implementation may lead to increased tourism-driven economic activity while also inviting discussions about local governance and resource distribution.

Contention

While proponents of SSB3114 argue that it will bolster tourism and local economies through a focused use of tax revenues, some stakeholders may raise concerns about the potential limitations this places on local governments. By mandating that a specific percentage of funding is allocated for tourism, critics could argue that this restricts local flexibility in addressing various community needs. Local governments might need to balance tourism initiatives against other pressing local priorities, raising queries about resource allocation. Further, the bill's requirement for detailed accounting may impose additional administrative burdens on smaller municipalities that may already be stretched thin.

Companion Bills

IA SF2441

Replaced by A bill for an act concerning locally imposed hotel and motel taxes for tourism development and tourism promotion.(Formerly SSB 3114.)

Previously Filed As

IA SF2441

A bill for an act concerning locally imposed hotel and motel taxes for tourism development and tourism promotion.(Formerly SSB 3114.)

IA SB3380

Jackson County; extend repeal date on tax on hotels and motels for promotion of tourism.

IA A09098

Relates to the use of revenues from hotel or motel taxes in the county of Essex for the use of tourism promotion and development and economic development.

IA S08482

Relates to the use of revenues from hotel or motel taxes in the county of Essex for the use of tourism promotion and development and economic development.

IA SB3107

City of Laurel; extend repealer on authority for tax on hotels and motels to promote tourism.

IA SB3058

City of Petal; extend repealer on hotel/motel and restaurant/bar tourism taxes.

IA HB4147

City of Leland; authorize a tax on hotels/motels, bars and restaurants for tourism and parks and recreation.

IA HB1891

Hancock County; extend the date of repeal on the Hancock County Tourism Development Bureau and hotel/motel tax.

IA H6031

Tourist Development Taxes

IA H6007

Tourist Development Taxes

Similar Bills

No similar bills found.