Relating to tourism; prohibiting school districts from beginning the + school year before Labor Day and increasing the threshold required for the construction or remodeling projects early start exception; providing +for valuation and deferment of property taxes on certain temporary and +seasonal homestead resorts and delaying the due date for the payment of taxes +on certain resorts; exempting from the sales tax materials and supplies used in +expanding or making capital improvements to certain resorts, requiring payment +of the tax and subsequent application for refund; appropriating money to the +commissioner of employment and economic development (DEED) for the tourism loan +program (je)