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AGO Opinions with Topic: LODGING TAX
AGO 2006 No. 4 >  February 2, 2006
LODGING TAX - CITIES AND TOWNS - COUNTIES - TOURISM - PUBLIC FUNDS
Authority of municipality to allocate lodging tax revenues to facilities in which the municipality has no ownership interest 1.  A municipality lacks authority to allocate lodging tax revenue to operate a tourism-related facility in which the municipality has no ownership interest.  2.  A municipality may not spend lodging tax revenue on operating expenses of special events and festivals designed to attract tourists where such events and festivals are operated by non-governmental entities.  3.  A municipality may not provide advance payment to private organizations for tourism promotion; payment must occur after the services have been performed.
AGO 2000 No. 9 >  December 11, 2000
CITIES AND TOWNS - TAXATION - LODGING TAX - TOURISM
Authority of municipalities to spend lodging tax revenues on tourism-related facilities 1.  A municipality lacks authority to expend lodging tax revenues for the support of a tourism-related facility in which the municipality has no ownership interest.  2.  A municipality may expend lodging tax revenues for the support of a tourism-related facility in which the municipality has a joint interest; the degree of support must be proportional to the extent of the municipality’s ownership interest in the facility.
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