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HB2666 • 2026

Shelby County

AN ACT to amend Chapter 131 of the Private Acts of 1969; as amended by Chapter 85 of the Private Acts of 1987; Chapter 74 of the Private Acts of 1995; Chapter 57 of the Private Acts of 2001 and Chapter 67 of the Private Acts of 2024; and any other acts amendatory thereto, relative to the privilege tax upon hotel occupancy in Shelby County.

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Vaughan, Taylor
Last action
2026-04-13
Official status
Placed on cal. State & Local Government Committee for 4/15/2026
Effective date
Not listed

Plain English Breakdown

Checked against official source text during the last sync.

Shelby County Hotel Occupancy Tax Changes

This act changes when and how hotel occupancy taxes are collected and allocated in Shelby County.

What This Bill Does

  • Changes the conditions under which the hotel occupancy tax will stop being charged based on whether a National Basketball Association (NBA) team is no longer occupying an indoor sports facility or June 30, 2050.
  • Updates the allocation of revenue from the hotel occupancy tax if an NBA team leaves an indoor sports facility.

Who It Names or Affects

  • Shelby County residents and visitors who stay in hotels
  • The Shelby County legislative body

Terms To Know

privilege tax
A tax charged for the privilege of using a service or facility, like staying at a hotel.
indoor sports facility
A building designed for indoor sports events and activities.

Limits and Unknowns

  • The act will not take effect unless it is approved by two-thirds of the Shelby County legislative body.
  • Details about how revenue from the tax will be used if an NBA team leaves are specified in the bill.

Bill History

  1. 2026-04-13 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 4/15/2026

  2. 2026-04-13 Tennessee General Assembly

    Rec. for pass; ref to State & Local Government Committee

  3. 2026-04-13 Tennessee General Assembly

    Passed on Second Consideration, held on desk. Local Bill

  4. 2026-04-09 Tennessee General Assembly

    Introduced, Passed on First Consideration

  5. 2026-04-08 Tennessee General Assembly

    Placed on cal. Private Acts Committee for 4/13/2026

  6. 2026-04-08 Tennessee General Assembly

    P2C, ref. to Private Acts Committee - State & Local Government Committee

  7. 2026-04-07 Tennessee General Assembly

    Intro., P1C.

  8. 2026-04-07 Tennessee General Assembly

    Filed for introduction

  9. 2026-04-06 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text 
SENATE BILL 2729
By Taylor

HOUSE BILL 2666
By Vaughan
HB2666
017103
- 1 -

AN ACT to amend Chapter 131 of the Private Acts of 1969; as
amended by Chapter 85 of the Private Acts of 1987;
Chapter 74 of the Private Acts of 1995; Chapter 57 of the
Private Acts of 2001 and Chapter 67 of the Private Acts
of 2024; and any other acts amendatory thereto, relative
to the privilege tax upon hotel occupancy in Shelby
County.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Chapter 131 of the Private Acts of 1969, as amended by Chapter 85 of the
Private Acts of 1987, Chapter 74 of the Private Acts of 1995, Chapter 57 of the Private Acts of
2001, Chapter 67 of the Private Acts of 2024, and any other acts amendatory thereto, is
amended by deleting the following language in Section 10(c):
At the later of: (i) such time as the original issue of bonds issued to finance the
construction of the Cook Convention Center and any bonds issued in accordance
with subsections (e) and (f) of Section 10 hereof shall become paid in full as to
both principal and interest and (ii) June 30, 2015, the taxing resolution shall be
repealed and the tax shall no longer be levied
and substituting instead the following:
At the later of: (i) such time as a National Basketball Association franchise is no
longer a tenant of an indoor sports facility and (ii) June 30, 2050, the taxing
resolution shall be repealed and the tax shall no longer be levied
SECTION 2. Chapter 131 of the Private Acts of 1969, as amended by Chapter 85 of the
Private Acts of 1987, Chapter 74 of the Private Acts of 1995, Chapter 57 of the Private Acts of
2001, Chapter 67 of the Private Acts of 2024, and any other acts amendatory thereto, is
amended by deleting the language "and ticket shortfall" in Section 10(e)(2)(B).

- 2 - 017103

SECTION 3. Chapter 131 of the Private Acts of 1969, as amended by Chapter 85 of the
Private Acts of 1987, Chapter 74 of the Private Acts of 1995, Chapter 57 of the Private Acts of
2001, Chapter 67 of the Private Acts of 2024, and any other acts amendatory thereto, is
amended by deleting Section 10(e)(2)(E) and substituting instead:
(E) Upon such time as an indoor sports facility is no longer occupied by a
National Basketball Association franchise as a tenant, sixty-one and one-quarter percent
(61.25%) of the revenues of the tax will be allocated to the CVB and thirty-eight and
three-quarters percent (38.75%) will be allocated to the County for any purpose
permitted under this Private Act.
SECTION 4. This act shall have no effect unless it is approved by a two-thirds (2/3) vote
of the legislative body of Shelby County. Its approval or nonapproval shall be proclaimed by the
presiding officer of the legislative body and certified to the secretary of state.
SECTION 5. For the purpose of approving or rejecting the provisions of this act, it shall
be effective upon becoming a law, the public welfare requiring it. For all other purposes, it shall
become effective as provided in Section 4.