Local governments covered by this chapter may expend accommodations tax revenues pursuant to this chapter, and the Department of Revenue shall:

1. (1) serve as a resource to, answer questions of, and assist advisory committees and local governments in the implementation of the accommodations tax;
2. (2) arrange continuing education programs or workshops for local governmental officials and advisory committee members;
3. (3) serve as the oversight authority on questionable expenditures;
4. (4) require that complaints relating to the accommodations tax be submitted in writing;
5. (5) investigate and research facts on submitted complaints;
6. (6) forward copies of information submitted by the local governments and regional tourism agencies in Section 6-4-20 covered by the tourism provisions of this chapter to the Department of Parks, Recreation and Tourism, which shall publish an annual report on the information submitted.