This bill allows the Department of Community Affairs to approve certain tourism attractions that will cost more than $100 million and will have a positive economic impact in the tourism attraction district, as well as draw a significant number of out of state visitors.  After approval, the company must enter into an agreement with the local governments impacted by the proposed tourism attraction.  The county or city in the tourism attraction district may levy a tourism project tax up to 3% upon the passage or a resolution or ordinance.  the tax will be collected for as long as specified in the agreement up to 30 years.  The proceeds of the tax must be used to pay for the tourism project costs in accordance with the agreement.  the additional state sales tax collected in the tourism attraction district will also be forwarded to the county to be used to pay for tourism project costs.