Amends TCA Title 67, Chapter 4.
Generally under present law, a private act that authorizes a city or county to levy a tax on the privilege of occupancy of a hotel must limit the application of such tax as follows: (1) A city may only levy such tax on occupancy of hotels located within its municipal boundaries; (2) A city may not levy such tax on occupancy of hotels if the county in which such city is located has levied such tax prior to the adoption of the tax by the city; and (3) A county may only levy such tax on occupancy of hotels located within its boundaries but outside the boundaries of any municipality that has levied a tax on such occupancy prior to the adoption of such tax by the county. This bill exempts Sullivan and Washington counties from the above-described provisions.
Generally under present law, a private act that authorizes a city or county to levy a tax on the privilege of occupancy of a hotel must limit the application of such tax as follows: (1) A city may only levy such tax on occupancy of hotels located within its municipal boundaries; (2) A city may not levy such tax on occupancy of hotels if the county in which such city is located has levied such tax prior to the adoption of the tax by the city; and (3) A county may only levy such tax on occupancy of hotels located within its boundaries but outside the boundaries of any municipality that has levied a tax on such occupancy prior to the adoption of such tax by the county. This bill exempts Sullivan and Washington counties from the above-described provisions.
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