City Code Chapter 3-06 Hospitality Industry Tax Revenues provides the distributions and financial controls for spending Bed, Board and Beverage (BBB) tax revenues. BBB tax revenues now support the Open Space Section by enabling Open Space to utilize a portion of the Parks and Recreation BBB tax allocation for improvement projects. This presentation will support the Open Space Commission's effort to review and identify priority maintenance projects, new amenities, and acquisitions that BBB tax revenues could be allocated toward. Steps in this process may include identifying a priority list to work towards (property acquisition, rezones, easements, etc.), considering what tools might be best for each priority, and developing a final project list and cost estimates. The desired end result of this work would be the production of something similar to a 5-10 capital improvement plan focusing on community open space priorities.