Amends TCA Title 7, Chapter 4 and Title 67, Chapter 4.
ON APRIL 8, 2021, THE SENATE ADOPTED AMENDMENT #1 AND PASSED SENATE BILL 852, AS AMENDED. AMENDMENT #1 rewrites this bill to specify that a vacation lodging service is not a short-term rental unit marketplace for purposes of being responsible for collecting and remitting tourist accommodation taxes and hotel occupancy taxes under present law.
ON APRIL 8, 2021, THE SENATE ADOPTED AMENDMENT #1 AND PASSED SENATE BILL 852, AS AMENDED. AMENDMENT #1 rewrites this bill to specify that a vacation lodging service is not a short-term rental unit marketplace for purposes of being responsible for collecting and remitting tourist accommodation taxes and hotel occupancy taxes under present law.
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