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HB0824 • 2026

Taxes, Hotel Motel

AN ACT to amend Tennessee Code Annotated, Section 7-4-202, relative to hotel occupancy taxes within metropolitan governments.

Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Freeman, Pody
Last action
2025-04-08
Official status
Comp. became Pub. Ch. 120
Effective date
Not listed

Plain English Breakdown

The exact amount of money received by the Event and Marketing Fund is not specified in the official source material.

Hotel Tax Extension for Nashville

This bill extends by six years the period in which Davidson County can charge an additional $0.50 hotel occupancy tax per room and allocate this money towards tourism promotion.

What This Bill Does

  • Extends by six years the period in which Davidson County can add a $0.50 tax on each occupied hotel room.
  • Changes the date when certain parts of the law expire from May 21, 2020, to May 21, 2026.

Who It Names or Affects

  • Hotel guests in Davidson County who will pay an additional $0.50 tax per occupied room.
  • The Event and Marketing Fund of Nashville-Davidson County which receives the extra tax money for tourism promotion.

Terms To Know

Event and Marketing Fund
A fund in Davidson County that uses hotel occupancy taxes to promote tourism events and activities.

Limits and Unknowns

  • The bill does not specify what happens after the six-year extension period ends.
  • It is unclear how this tax will affect hotel prices or guest spending habits.

Bill History

  1. 2025-04-08 Tennessee General Assembly

    Comp. became Pub. Ch. 120

  2. 2025-04-08 Tennessee General Assembly

    Effective date(s) 04/03/2025

  3. 2025-04-08 Tennessee General Assembly

    Pub. Ch. 120

  4. 2025-04-03 Tennessee General Assembly

    Signed by Governor.

  5. 2025-03-26 Tennessee General Assembly

    Transmitted to Governor for action.

  6. 2025-03-26 Tennessee General Assembly

    Signed by H. Speaker

  7. 2025-03-25 Tennessee General Assembly

    Signed by Senate Speaker

  8. 2025-03-25 Tennessee General Assembly

    Enrolled and ready for signatures

  9. 2025-03-24 Tennessee General Assembly

    Comp. SB subst.

  10. 2025-03-24 Tennessee General Assembly

    Passed H., Ayes 58, Nays 22, PNV 9

  11. 2025-03-24 Tennessee General Assembly

    Subst. for comp. HB.

  12. 2025-03-20 Tennessee General Assembly

    H. Placed on Regular Calendar for 3/24/2025

  13. 2025-03-20 Tennessee General Assembly

    Rcvd. from S., held on H. desk.

  14. 2025-03-19 Tennessee General Assembly

    Placed on cal. Calendar & Rules Committee for 3/20/2025

  15. 2025-03-18 Tennessee General Assembly

    Rec. for pass; ref to Calendar & Rules Committee

  16. 2025-03-17 Tennessee General Assembly

    Passed Senate, Ayes 31, Nays 0

  17. 2025-03-17 Tennessee General Assembly

    Engrossed; ready for transmission to House

  18. 2025-03-14 Tennessee General Assembly

    Placed on Senate Regular Calendar for 3/17/2025

  19. 2025-03-13 Tennessee General Assembly

    Senate Reset on calendar 3-17-2025

  20. 2025-03-12 Tennessee General Assembly

    Placed on cal. Finance, Ways, and Means Committee for 3/18/2025

  21. 2025-03-12 Tennessee General Assembly

    Rec. for pass by s/c ref. to Finance, Ways, and Means Committee

  22. 2025-03-11 Tennessee General Assembly

    Placed on Senate Consent Calendar 2 for 3/13/2025

  23. 2025-03-11 Tennessee General Assembly

    Recommended for passage, refer to Senate Calendar Committee

  24. 2025-03-05 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/12/2025

  25. 2025-03-04 Tennessee General Assembly

    Placed on Senate Finance, Ways, and Means Committee calendar for 3/11/2025

  26. 2025-02-26 Tennessee General Assembly

    Assigned to s/c Finance, Ways, and Means Subcommittee

  27. 2025-02-26 Tennessee General Assembly

    Rec. for pass; ref to Finance, Ways, and Means Committee

  28. 2025-02-25 Tennessee General Assembly

    Recommended for passage, refer to Senate Finance, Ways, and Means Committee

  29. 2025-02-19 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 2/26/2025

  30. 2025-02-19 Tennessee General Assembly

    Rec. for pass by s/c ref. to State & Local Government Committee

  31. 2025-02-18 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 2/25/2025

  32. 2025-02-12 Tennessee General Assembly

    Placed on s/c cal Cities & Counties Subcommittee for 2/19/2025

  33. 2025-02-12 Tennessee General Assembly

    Passed on Second Consideration, refer to Senate State and Local Government Committee

  34. 2025-02-10 Tennessee General Assembly

    Introduced, Passed on First Consideration

  35. 2025-02-06 Tennessee General Assembly

    Assigned to s/c Cities & Counties Subcommittee

  36. 2025-02-06 Tennessee General Assembly

    P2C, ref. to State & Local Government Committee

  37. 2025-02-05 Tennessee General Assembly

    Intro., P1C.

  38. 2025-02-04 Tennessee General Assembly

    Filed for introduction

  39. 2025-02-04 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text 
SENATE BILL 734
By Pody

HOUSE BILL 824
By Freeman

HB0824
002598
- 1 -

AN ACT to amend Tennessee Code Annotated, Section 7-
4-202, relative to hotel occupancy taxes within
metropolitan governments.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 7-4-202, is amended by deleting the
language "May 21, 2020" in subdivision (d)(2) and substituting instead the language "May 21,
2026".
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.