SB0154Second Reading

Amends TCA Section 7-4-202.

Tennessee SB0154 amends TCA Section 7-4-202 to extend the expiration date for the authority of Davidson County's metropolitan council to impose an additional privilege tax of up to $2.50 on hotel room occupancy from May 21, 2026, to May 21, 2032. This bill affects hotel operators and guests in Davidson County, as well as the allocation of tax revenues, which must be deposited into an event and marketing fund governed by a designated committee. Key provisions include the extension of the tax authority and the stipulation regarding the use of revenues exceeding $2.00.

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Overview

Tennessee SB0154 amends TCA Section 7-4-202 to extend the expiration date for the authority of Davidson County's metropolitan council to impose an additional privilege tax of up to $2.50 on hotel room occupancy from May 21, 2026, to May 21, 2032. This bill affects hotel operators and guests in Davidson County, as well as the allocation of tax revenues, which must be deposited into an event and marketing fund governed by a designated committee. Key provisions include the extension of the tax authority and the stipulation regarding the use of revenues exceeding $2.00.

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Sponsor

Pody, Mark

Details
Session

114th General Assembly

Introduced

January 15, 2025

Last Action

January 27, 2025

Passed on Second Consideration, refer to Senate State and Local Government Committee

Subjects
Taxes, Hotel MotelMetropolitan GovernmentDavidson County

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