Prior to formation of the TCED, the City of Branson had implemented a 4% city-wide tourism tax for the purposes of destination marketing (25%) and infrastructure improvements and maintenance (75%). Since that tax was collected on attractions, theater admissions and restaurants, those entities within the city limits already collecting 1% for destination marketing were excluded from the new Tourism District tax. However, all retail sales outlets within the city collect and remit the 1% Tourism District tax to help support the flow of area visitors to their doors ( BLATCED.com, 2023 ).