(a) It is found and declared that:
(1) Tourism is a major source of employment, income, and tax revenues in this state, and the expansion of the tourism industry is vital to the growth of the state’s economy.
(2) The tourism industry is important to this state, not only because of the number of people it serves and the vast human, financial, and physical resources it employs, but because of the benefits tourism and related activities confer on individuals and on society as a whole.
(3) Local government oversight and resources are needed to implement a coordinated and effective marketing program consistent with the needs of specific areas of this state, and to optimize the considerable investment of time, energy, capital, and resources being made by the tourism industry.
(b) It is the purpose of this chapter to authorize municipalities to create tourism improvement districts for the purpose of providing the services and undertaking the activities described in this chapter to supplement, not supplant, existing funding provided by the state and municipalities implementing a tourism investment district.