Iowa 2025-2026 Regular Session

Iowa House Bill HF38

Introduced
1/14/25  

Caption

A bill for an act authorizing cities to establish self-supported entertainment areas.(See HF 760.)

Impact

The establishment of entertainment areas as detailed in HF38 will directly affect state and local tax regulations by allowing cities to create localized tax mechanisms aimed at supporting cultural and entertainment initiatives. The bill stipulates that a minimum attendance of 250,000 persons annually is necessary for an area to qualify, which emphasizes the bill's intent to support dynamic urban environments. Revenue generated from the surcharge is specifically earmarked for city entertainment area funds, which can be allocated to capital improvements, public safety services, and debt service provisions.

Summary

House File 38 is a proposed legislation that grants cities the authority to establish self-supported entertainment areas through the imposition of an entertainment surcharge. This bill outlines a structured process for cities to create these designated areas, aiming to enhance local cultural and entertainment options while generating additional revenue. Cities may impose a surcharge not exceeding 3% on sales related to food, beverages, lodging, and entertainment ticket sales within these areas, which are intended to attract more visitors and support local businesses.

Contention

Debate surrounding HF38 has been characterized by discussions about local governance autonomy versus the implications of state-level taxation and revenue creation. Supporters argue that it empowers cities to use local resources more effectively and enhance public services in entertainment districts. In contrast, critics raise concerns about the potential for increased financial burdens on consumers and local businesses, particularly in areas where citizens may already be experiencing taxation challenges. The bill also includes provisions that affect how local governments can dissolve or amend the entertainment areas and surcharges, raising questions about local control and community input.

Companion Bills

IA HF760

Similar To A bill for an act authorizing cities to establish self-supported entertainment areas.(Formerly HF 38.)

Similar Bills

IA HF760

A bill for an act authorizing cities to establish self-supported entertainment areas.(Formerly HF 38.)

OR HB3167

Relating to regulating sales of admission tickets to entertainment events.

IL HB0825

REVENUE-TECH

CT HB07182

An Act Concerning Entertainment Event Tickets.

NC H955

NC Junk Fee Prevention Act

NC H598

Live Event Ticketing Protections & Reforms

FL H0297

Ticket Sales and Resales

OR HB3510

Relating to regulating sales of admission tickets to entertainment events.