Modifies provisions relating to the use of certain tourism tax revenues

SB 1646 - Current law authorizes the city of Branson to impose certain tourism taxes, with the revenue used for infrastructure improvements and tourism marketing. This act provides that the revenues used for infrastructure improvements may include constructing and maintaining tourism infrastructure facilities and parks, as well as for acquiring, constructing, and maintaining facilities for promoting tourism.

Tourism infrastructure facilities are defined as structures, fixtures, systems, and facilities of multipurpose sports and entertainment venues with seating capacity of less than 25,000, as described in the act.

This act is substantially similar to HB 3237 (2026) and to a provision in SCS/HCS/HB 1790 (2026) and HCS/HB 2431 (2026). JOSH NORBERG