Digest: The Act would let the state lodging tax from a camp site on a fairgrounds that does not have more than 50 camp sites with hookups for both power and sewage and that is geared to tourists be used to run or promote the camp site. (Flesch Readability Score: 60.8). [Digest: The Act would exempt from the state transient lodging tax a camping site on a fairgrounds that has not more than 50 camping sites with direct hookups for both power and sewage. (Flesch Readability Score: 60.6).] Provides [an exemption from the state transient lodging tax] that the tax collector for a camping site on a county fairgrounds that has not more than 50 camping sites with both direct electrical hookups and individual sewer hookups and that caters to tourists may withhold the state transient lodging tax collected for the camping site provided the tax moneys are used for the operation or promotion of the camping site. Takes effect on the 91st day following adjournment sine die.

Statutes affected:
Introduced: 320.308
A-Engrossed: 320.305