Opinion No.

Dear Senator Wilson:

This office has received your request for an official Attorney General Opinion in which you ask, in effect, the following question:

May the governing body of a city, by legislative action, amend the city's excise (sales) tax ordinance for the purpose of tourism development, approved by city voters at an election called for that purpose, to provide that the funds collected go to a service provider other than the entity designated in the ballot or must the amendment be submitted to a vote of the people?

The question as stated by you relates to a municipal excise (sales) tax…