There are many levels of government that have a vested interested in the Tourism Industry. As one of the fastest growing global industries, tourism generates significant revenue for not only the governments involved, but also the communities and destinations that provide the service and experiences that attract visitors. However, today, more than ever before, governments are looking at alternative methods of funding tourism development and marketing programs, as well as regional tourism governance organizations. This study looks at the tourism industry in the province of New Brunswick, Canada, and assesses the impact that proposed government hotel levy legislation will have on the governance structure of the various industry associations in the province.