Establishes "County Tourism Incentive Grant Fund" within Department of Treasury to provide funding for grants to counties to support tourism advertising and promotion.

This bill creates a permanent "County Tourism Incentive Grant Fund" within the State Treasury to provide financial support for tourism advertising and promotion. It uses excess revenue from hotel and motel occupancy fees (leftover after budgeted amounts) to fund annual grants to counties. To receive funds, counties must apply by October 1, detail their advertising plans, and agree not to reduce existing tourism budgets or repay funds if misused. The grants are distributed based on each county's share of statewide hotel revenue, directly supporting local tourism marketing efforts.