Amends TCA Section 7-4-202 and Section 67-4-1415.
This bill specifies that the following hotel occupancy taxes, if levied by the metropolitan government for Davidson County, will not apply to hotels located in Goodlettsville, if Goodlettsville imposes an occupancy tax upon the privilege of occupancy in a hotel prior to the date that this bill becomes a law:<br /> <br /> (1) The additional tax of up to 1 percent of room charges, which is to be used to fund a construction of an enclosed stadium with at least 50,000 seats and for future capital improvements to the enclosed stadium; and<br /> <br /> (2) The additional tax of up to $2.50 per night, which is directed to the convention center fund.<br />
This bill specifies that the following hotel occupancy taxes, if levied by the metropolitan government for Davidson County, will not apply to hotels located in Goodlettsville, if Goodlettsville imposes an occupancy tax upon the privilege of occupancy in a hotel prior to the date that this bill becomes a law:<br /> <br /> (1) The additional tax of up to 1 percent of room charges, which is to be used to fund a construction of an enclosed stadium with at least 50,000 seats and for future capital improvements to the enclosed stadium; and<br /> <br /> (2) The additional tax of up to $2.50 per night, which is directed to the convention center fund.<br />
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