At the time the tax was imposed, it was stated by some towns to be dedicated to tourism related expenditures. Generally speaking, this has not been the case. That's a separate issue. Either way, the dollars are flowing.
Most towns place it in the general fund.
There's no point to debating it - it exists. But there is a point to debating it's proper destination. Councilor Boyle says he believes it's wise to reinvest such tourist dollars in tourism related items which help small business and create jobs. Dennis, Truro and Eastham gave nothing back. The pittance that did trickle into tourism related items usually went to the Chambers of Commerce in the respective towns.