HB2666Signed

Amends Chapter 131 of the Private Acts of 1969; as amended.

Tennessee HB2666 amends the conditions under which the occupancy tax is levied and alters the allocation of revenue from this tax in the event that the tenant of an indoor sports facility ceases to occupy the facility. The bill specifically targets local governments and their revenue management related to occupancy taxes. Key provisions include the modification of tax cessation criteria and the redistribution of tax revenue based on tenant occupancy status.

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Overview

Tennessee HB2666 amends the conditions under which the occupancy tax is levied and alters the allocation of revenue from this tax in the event that the tenant of an indoor sports facility ceases to occupy the facility. The bill specifically targets local governments and their revenue management related to occupancy taxes. Key provisions include the modification of tax cessation criteria and the redistribution of tax revenue based on tenant occupancy status.

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Sponsor

Vaughan, Kevin

Details
Session

114th General Assembly

Introduced

April 6, 2026

Last Action

May 27, 2026

Pr. Ch. 70

Subjects
Shelby CountyTaxes, Hotel Motel

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HB2666: Amends Chapter 131 of the Private Acts of 1969; as amended. | LegisGo