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Use Of Local Lodging Tax Revenue

Concerning the use of revenue from a local tax on lodging.
2022 Regular Session
Fiscal Policy & Taxes
Local Government
Bill Summary

The act expands the allowable uses of the revenue from a local marketing district's marketing and promotion tax and a county's lodging tax to include:

  • Housing and childcare for the tourism-related workforce, including seasonal workers, and for other workers in the community;
  • Facilitating and enhancing visitor experiences; and
  • Capital expenditures related to these new purposes.

A local marketing district or county must obtain voter approval to use the tax revenue for the new allowable uses.

(Note: This summary applies to this bill as enacted.)


Became Law


Bill Text

The effective date for bills enacted without a safety clause is August 7, 2024, if the General Assembly adjourns sine die on May 8, 2024, unless otherwise specified. Details