Taxes; certain military museums qualify as destination marketing organizations and private sector nonprofit organizations; provide

Deleted the restriction that barred local governments collecting over $500,000 annually from changing their tourism marketing organizations without a specific agreement or board approval.

Added a requirement for the Hotel Motel Tax Performance Review Board to evaluate proposed changes based on specific factors including visitation goals, local expertise, ongoing investments, and potential conflicts of interest.

Revised the definition of 'tourism product development' to explicitly include military museums and institutions dedicated to preserving military history.

The definition of 'Destination marketing organization' was removed entirely, and the definition of 'Tourism product development' was added to explicitly list military museums as a qualifying attraction.

Military museums are no longer defined as a separate type of private sector nonprofit organization; instead, they are now listed as a specific example of a tourism product development facility eligible for funding.