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SB0734 • 2026

Taxes, Hotel Motel

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

Taxes
Active

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

Sponsor
Pody, Freeman
Last action
2025-04-08
Official status
Effective date(s) 04/03/2025
Effective date
Not listed

Plain English Breakdown

The official source does not provide details on what happens after the extension ends, nor does it specify if committee member terms are extended beyond the current period.

Hotel Tax Extension Act

This bill extends Davidson County's authority to charge an extra $0.50 hotel occupancy tax for six years and continues funding the Event and Marketing Fund.

What This Bill Does

  • Extends by six years the period in which Davidson County can add a $0.50 tax on hotel rooms.
  • Allows the county to continue funding the Event and Marketing Fund with about $5 million each year from this extra tax.

Who It Names or Affects

  • Hotel guests in Davidson County, Tennessee
  • Hotels in Davidson County, Tennessee

Terms To Know

Event and Marketing Fund
A fund used to promote tourism in Nashville-Davidson County.

Limits and Unknowns

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

Bill History

  1. 2025-04-08 Tennessee General Assembly

    Effective date(s) 04/03/2025

  2. 2025-04-08 Tennessee General Assembly

    Pub. Ch. 120

  3. 2025-04-08 Tennessee General Assembly

    Comp. became 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

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

  10. 2025-03-24 Tennessee General Assembly

    Subst. for comp. HB.

  11. 2025-03-24 Tennessee General Assembly

    Comp. SB subst.

  12. 2025-03-20 Tennessee General Assembly

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

  13. 2025-03-20 Tennessee General Assembly

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

  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

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

  33. 2025-02-12 Tennessee General Assembly

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

  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 
HOUSE BILL 824
By Freeman

SENATE BILL 734
By Pody

SB0734
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.