Sherlock Holmes’ magnifying glass isn’t required to discover a problem in the way a new $2 hotel tax is being managed.

The clues are bubbling to the surface almost immediately.

Let’s go back in time a bit.

In May and early June, when tourism officials were lobbying for support of the new tax, they outlined a “preliminary” plan for the funds it would generate.

The law allowing the tax required that a marketing committee would be established to oversee the money. The committee would create a budget and make sure it was followed.

Such a committee was created in July. And the state law that governs the tax required the committee to turn in a marketing budget to the Convention and Visitor’s Bureau by Aug. 1.

They did so, but at Monday’s committee meeting it became apparent the budget committee members turned in wasn’t their own work.

It was, in fact, the exact one that tourism officials had passed out in May and June as a “preliminary” budget to lobby for passage of the tax.

So for now the official budget was not created, as the law requires.

While committee members have said they seek to submit a “real” budget soon — which is good — if they had followed the law, such a switch-a-roo wouldn’t be necessary in the first place.

Taxpayers voted for a hotel tax that would be governed by a citizens’ committee that is not under the guiding hand of paid tourism officials or the CVB.

The committee must operate as its own entity, and the CVB and hired tourism personnel must get out of the way.

That’s plain to see with the naked eye — no magnifying glass needed.