A bill for an act concerning locally imposed hotel and motel taxes for tourism development and tourism promotion.

SF 2441 requires Iowa cities and counties that impose hotel and motel taxes to spend at least 50% of the revenue on tourism development (such as public attractions or events) and tourism promotion (like advertising to attract visitors traveling more than 50 miles). It defines "tourism development" as creating public experiences for tourists and "tourism promotion" as programs designed to draw visitors. Starting with annual reports due December 1, 2027, local governments must detail how they used these funds. The remaining tax revenue can still be allocated to general city or county operations under existing rules.