Taxes, Hotel Motel

Plain English Breakdown

The bill summary does not provide specific details on how the funds will be used for tourism promotion, leaving some uncertainty about its exact impact.

Hotel Occupancy Tax Extension for Davidson County

This bill extends by six years the period in which Davidson County can charge an extra $0.50 tax per hotel room and use the money to promote tourism.

What This Bill Does

• Extends the time when Davidson County can add a $0.50 tax on each hotel room for another six years.

Who It Names or Affects

• Hotel guests in Davidson County

Terms To Know

Privilege Tax

A special tax charged for a specific activity or service, like staying at a hotel.

Metropolitan Government

The local government that manages a large city and its surrounding areas.

Limits and Unknowns

• This bill only affects Davidson County in Tennessee.
• It does not change the tax rates or rules for other counties or states.
• The exact impact on tourism promotion activities is unclear without more details about how the funds will be used.

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

<BillNo> <Sponsor>

SENATE BILL 23
By Pody

SB0023
000642
- 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.