Amends TCA Title 7, Chapter 4; Title 13, Chapter 7; Title 67, Chapter 5 and Title 67, Chapter 4.
ON APRIL 14, 2021, THE HOUSE ADOPTED AMENDMENT #1 AND PASSED HOUSE BILL 856, AS AMENDED.<br /> <br /> AMENDMENT #1 rewrites this bill to change the definition of "hotel" for purposes of the hotel occupancy tax. Present law generally authorizes municipalities to levy by ordinance a privilege tax upon the privilege of occupancy in any hotel of each transient in an amount not to exceed five percent of the consideration charged by the operator.<br /> <br /> Present law defines "hotel" to mean any structure or space, or any portion thereof, that is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist camp, tourist court, tourist cabin, motel, short-term rental unit or any place in which rooms, lodgings or accommodations are furnished to transients for consideration. This amendment redefines "hotel" to mean any structure or space, or any portion thereof, that is occupied or intended or designed for occupancy by transients for dwelling, lodging, or sleeping purposes, and includes privately, publicly, or government-owned hotels, inns, tourist camps, tourist courts, tourist cabins, motels, short-term rental units, primitive and recreational vehicle campsites and campgrounds, or any place in which rooms, lodgings, or accommodations are furnished to transients for consideration.<br />
ON APRIL 14, 2021, THE HOUSE ADOPTED AMENDMENT #1 AND PASSED HOUSE BILL 856, AS AMENDED.<br /> <br /> AMENDMENT #1 rewrites this bill to change the definition of "hotel" for purposes of the hotel occupancy tax. Present law generally authorizes municipalities to levy by ordinance a privilege tax upon the privilege of occupancy in any hotel of each transient in an amount not to exceed five percent of the consideration charged by the operator.<br /> <br /> Present law defines "hotel" to mean any structure or space, or any portion thereof, that is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist camp, tourist court, tourist cabin, motel, short-term rental unit or any place in which rooms, lodgings or accommodations are furnished to transients for consideration. This amendment redefines "hotel" to mean any structure or space, or any portion thereof, that is occupied or intended or designed for occupancy by transients for dwelling, lodging, or sleeping purposes, and includes privately, publicly, or government-owned hotels, inns, tourist camps, tourist courts, tourist cabins, motels, short-term rental units, primitive and recreational vehicle campsites and campgrounds, or any place in which rooms, lodgings, or accommodations are furnished to transients for consideration.<br />
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