Pursuant to § 66.0615, Wis. Stats., the Village shall create a Tourism Commission for the purpose of monitoring and distributing the collection of room taxes to be used for tourism promotion and tourism development. Tourism promotion and development is defined as any of the following that are significantly used by transient tourists and reasonably likely to generate paid overnight stays:
A.
Marketing projects, including advertising media buys, creation and distribution of printed or electronic promotional tourist materials, or efforts to recruit conventions, sporting events, or motorcoach groups.
B.
Transient tourist informational services.
C.
Tangible municipal development, including a convention center.