An Act establishing tourism improvement districts and tourism improvement district management associations; and providing for powers of counties, for powers of tourism improvement district management associations, for dissolution of tourism improvement district, for annual audit and report and for applicability.

This bill establishes tourism improvement districts and management associations to allow counties to create special zones for funding tourism-related projects. It outlines how these districts can be formed, how they operate, and how they can be dissolved, with a focus on ensuring transparency through open meeting laws and direct mail notifications to affected businesses. The legislation also details how special assessment fees are collected and used, requiring that these funds be spent on activities specified in an approved plan. Additionally, the bill clarifies the roles of counties and district management associations, including provisions for annual audits and reports.