Amends TCA Title 67, Chapter 4, Part 14.
Tennessee HB0405 amends the hotel occupancy privilege tax regulations by requiring hotel operators to remit the tax to municipalities for guests who maintain occupancy for 30 continuous days, rather than refunding the tax to the guest. This bill affects hotel operators and transients, expanding the definition of "hotel" to include various types of accommodations. A key provision is the stipulation that municipalities cannot impose a hotel occupancy tax exceeding 4% of the consideration charged, with the bill's changes applicable to rental agreements entered into, renewed, or amended on or after July 1, 2025.
Tennessee HB0405 amends the hotel occupancy privilege tax regulations by requiring hotel operators to remit the tax to municipalities for guests who maintain occupancy for 30 continuous days, rather than refunding the tax to the guest. This bill affects hotel operators and transients, expanding the definition of "hotel" to include various types of accommodations. A key provision is the stipulation that municipalities cannot impose a hotel occupancy tax exceeding 4% of the consideration charged, with the bill's changes applicable to rental agreements entered into, renewed, or amended on or after July 1, 2025.
Track Tennessee Legislation Like a Pro
Join hundreds of professionals using LegisGo to stay ahead of legislative changes.
Instant Alerts
Get notified when bills you track move through the legislature
AI Summaries
Understand complex legislation in seconds with AI-powered analysis
Full Access
All 132 legislators, committee schedules, and voting records