The bill proposes the establishment of tourism promotion districts in Ohio, allowing these districts to levy benefit assessments on lodging businesses to fund services and improvements aimed at enhancing tourism. It defines key terms necessary for implementation, such as "authorizing legislative authority," "district management association," and "benefit assessment." The bill outlines the procedures for creating, renewing, and modifying these districts, which include public hearings and detailed district plans. Districts can be established for terms of three to five years, with the option for renewal up to ten years, ensuring that boundaries do not overlap with existing districts and that modifications are publicly reviewed.

Additionally, the bill introduces provisions for lodging business owners to file written protests against proposed assessments, requiring a specific form and evidence of agency if applicable. If protests representing 40% or more of the proposed assessment are received, the legislative authority cannot adopt an ordinance to create or renew the district. The bill also establishes a district management association to oversee funded services, ensuring transparency and accountability in the use of collected funds. It clarifies the public records status of these associations and provides a framework for their dissolution under certain circumstances, including misappropriation of funds, while allowing lodging business owners to request dissolution after a majority agreement.