Bills › 91st General Assembly
Concerning locally imposed hotel and motel taxes for tourism development and tourism promotion
Sponsored by the Senate Local Government Committee
Same legislation: SSB 3114
Progress
- IntroducedFebruary 4, 2026
- SubcommitteeFebruary 11, 2026
- CommitteeFebruary 19, 2026
- Passed Senate—
- Passed House—
- Signed—
Became SF 2441 → Its progress continues under the new number. Go to SF 2441 What’s a funnel?
What’s in it
This bill concerns locally imposed hotel and motel taxes by creating a local hotel and motel tax account for the development and promotion of tourism, and includes applicability provisions.7(4)(a), and specifies the governing authority of each city or county which levies the hotel and motel tax shall spend at least percent of the revenues on tourism development and tourism promotion in the city, county, or surrounding areas.22, as applicable. The bill defines “tourism development” to mean the creation or expansion of physical attractions, facilities, or events that are available and open to the public, improving the appeal of destinations to tourists, and enhancing tourist experiences that are primarily promoted to or used by tourists.
Read the full explanation
The bill defines “tourism promotion” to mean planning, conducting, or participating in programs of information, publicity, and advertising that are designed to attract tourists and foster economic activity through tourism. The bill defines “tourist” to mean a person who travels more than miles to a destination for business or leisure. The remaining revenues not subject to expenditure by the hotel and motel tax board created in the bill shall be spent, as required by current law, by the city or county on any city or county operations authorized by law as a proper purpose for the expenditure within statutory limitations of city or county revenues derived from ad valorem taxes.
From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text
History
Meetings
- Thursday, February 19 · 2:00 PMLocal Government committee · RM 116Official meeting page
- Wednesday, February 11 · 2:30 PMLocal Government subcommittee · Room 217 Conference RoomOfficial meeting page
Votes
No recorded votes yet.
Lobbyist declarations
- City of Des MoinesAgainst
- VALOR IowaAgainst
- Iowa Bicycle CoalitionFor
- Iowa Hotel & Lodging AssociationFor
- Iowa Restaurant AssociationFor
- Ames Regional Economic AllianceUndecided
- Cedar Rapids Metro Economic AllianceUndecided
- City of BettendorfUndecided
- City of Cedar RapidsUndecided
- City of WaukeeUndecided
- Dubuque Area Chamber of CommerceUndecided
- Greater Des Moines PartnershipUndecided
- Iowa Chamber AllianceUndecided
- Iowa Economic Development AuthorityUndecided
- Iowa Hotel & Lodging AssociationUndecided
- Iowa League of CitiesUndecided
- Iowa Restaurant AssociationUndecided
- Iowa State Association of CountiesUndecided
- Iowa State Association of County SupervisorsUndecided
- Iowa Travel Industry PartnersUndecided
- Marion County Board of SupervisorsUndecided
- Metropolitan CoalitionUndecided
- Urban County CoalitionUndecided
Grouped by organization. Lobbying overview →