SB 157

Generally, under current law, a city, village, town, or county may create a local

exposition district, either singly or with another political subdivision. A local

exposition district is a unit of government that is separate from the political

subdivision that creates it and has powers related to creating and operating an

exposition center that is used for conventions, expositions, artistic and cultural

events, and other cultural or commercial activities, but not primarily for recreational

or sporting activities. This bill makes changes to the local exposition district law that

apply only to future districts created by the City of Superior.

Under the bill, a future exposition district that is created by the City of Superior

is not covered by the legislative finding that the provision of public funding and other

assistance from the state and from local units of government to assist in the

development and construction of sports and entertainment facilities serves a

statewide public purpose. In addition, the bill changes the definition of “exposition

center” for such a district to include sporting tournaments as an allowable primary

purpose of structures that may be owned, operated, or leased by a district and to state

that an exposition center is intended to be used by transient tourists.

Under the bill, before an enabling resolution adopted by the City of Superior to

create an exposition district may take effect, it must be approved in a referendum by

a majority of the electors in the city voting on the resolution, except that if the

creation of a district by the City of Superior was approved in a referendum that was

held in Douglas County in 2016, the referendum requirement is considered to be

satisfied.

Under the bill, an exposition district created by the City of Superior may impose

and collect a food and beverage tax and may also impose and collect a room tax at a

maximum rate of 2 percent. The bill provides that the City of Superior may also

impose and collect a room tax without regard to whether the district imposes a room

tax. The bill prohibits the district from imposing a rental car tax. Finally, the bill

requires the district to contract with a local tourism entity to promote, advertise, and

publicize the exposition center and its facilities and related activities.