Authorizes a transient guest tax for tourism purposes in Lexington

HB 1344 authorizes cities and counties meeting specific population and classification criteria to impose a transient guest tax for tourism funding. It applies to qualifying jurisdictions - such as Lexington (as referenced in the title), plus 29 other city/county combinations listed by population size and county classification - provided they meet the detailed eligibility requirements outlined in the bill. The tax would be implemented locally, with funds intended for tourism-related purposes, though the bill does not specify tax rates or exact fund allocation. This is a procedural authorization enabling eligible local governments to establish the tax, not a mandate for any specific location.