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