Bill Caption

Fiscal Notes

Bill Analysis

Municipalities which collect a hotel occupancy tax and use a portion of that tax for "the promotion of tourism by the enhancement and upgrading of existing sports facilities or fields" are required to report annually on "events held at the facility or field, the number of hotel room nights attributable to events held at the facility or field, and the amount of hotel revenue and municipal tax revenue attributable to the sports events and tournaments held at the facility or field for five years after the date the construction expenditures are completed"

HB 4187 would require such a municipality to also report annually a comparison of the actual area hotel revenue that is attributable to sporting events held at the sporting related facility or field to the projected revenue the municipality anticipated would be generated by the tax. If area hotel revenue attributable to sporting events held at the facility or field the tax benefited are less than projected the municipality would be required to develop and implement a plan to increase that revenue.

Vote Recommendation Notes

This bill is designed to justify raising an already burdensome and unnecessary tax that infringes on free markets and is used for a purpose inconsistent with the proper role of limited government. For this reason we oppose HB 4187.