This ordinance amends sections of the Metropolitan Code of Laws to adjust the apportionment, distribution, and allocation of revenues from tourist accommodation taxes in compliance with Tennessee Public Chapter No. 1079 of 2026. It also extends the levy and collection of the additional hotel occupancy privilege tax in accordance with state law.
An ordinance amending certain sections of the Metropolitan Code of Laws (i) relating to the apportionment, distribution and allocation of revenues from tourist accommodation taxes to comply with the provisions of Public Chapter No. 1079 of the 2026 Public Acts of Tennessee and (ii) to extend the levy and collection of the additional hotel occupancy privilege tax in accordance with applicable state law.
What it does
- 1Amends revenue distribution from tourist accommodation taxes to comply with state legislation.
- 2Extends the levy and collection period of the additional hotel occupancy privilege tax.
- 3Updates Metropolitan Code of Laws sections related to tourist accommodation tax revenues.
This ordinance amends sections of the Metropolitan Code of Laws to adjust the apportionment, distribution, and allocation of revenues from tourist accommodation taxes in compliance with Tennessee Public Chapter No. 1079 of 2026. It also extends the levy and collection of the additional hotel occupancy privilege tax in accordance with state law.
Legislative history
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