(a)  Municipalities may create tourism improvement districts pursuant to this chapter.

Terms Used In Rhode Island General Laws 45-59.1-4

  • Assessment: means a levy for the purpose of providing activities and improvements that will provide benefits to businesses located within a tourism improvement district that are subject to the tourism improvement district assessment. See Rhode Island General Laws 45-59.1-3
  • Business: means any business establishment of the type or class that is described in the tourism improvement district plan and the authorizing resolution. See Rhode Island General Laws 45-59.1-3
  • Improvement: means an acquisition, construction, installation, or maintenance relating to tangible property, with an estimated useful life of five (5) years or more that is designed to provide benefits to assessed businesses. See Rhode Island General Laws 45-59.1-3
  • Lead municipality: means the municipality in which the tourism improvement district plan is filed for the establishment of a tourism improvement district where such district includes more than one municipality. See Rhode Island General Laws 45-59.1-3
  • Municipality: means any city or town in the state of Rhode Island. See Rhode Island General Laws 45-59.1-3
  • Tourism improvement district: means a tourism improvement district established pursuant to this chapter. See Rhode Island General Laws 45-59.1-3

(b)  A municipality may form a tourism improvement district that assesses any business located within the boundaries as determined by the municipality. Should any lead municipality choose to include other municipalities within the boundaries of a tourism improvement district, each participating municipality must provide written consent from the governing body of each participating municipality. In the event there are multiple consenting municipalities, upon successful receipt of consent from all participating municipalities, the lead municipality shall govern and administer the tourism improvement district.

(c)  The boundaries of any proposed tourism improvement district may overlap with the boundaries of another tax, assessment, or special tax assessment area or management district created pursuant to Rhode Island law.

History of Section.
P.L. 2022, ch. 282, § 1, effective June 29, 2022; P.L. 2022, ch. 283, § 1, effective June 29, 2022.