SB 5 - This act authorizes the City of Boonville to impose a tourism tax of between two and five percent on lodging. It also creates a Tourism Commission which will administer the funds generated by the tax to promote tourism in the city.

A tourism tax of up to one percent is also authorized for the City of Jefferson to fund the construction of civic and convention centers. The tax terminates upon the full payment of any related indebtedness.

The act contains an emergency clause.

DENISE GARNIER