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TN SB0384
TN SB0384AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 14, relative to taxation.
summary
Introduced
01/28/2025
01/28/2025
In Committee
Crossed Over
03/17/2025
03/17/2025
Passed
04/22/2025
04/22/2025
Dead
Signed/Enacted/Adopted
06/04/2025
06/04/2025
Introduced Session
114th General Assembly
Bill Summary
As enacted, requires a hotel operator to remit the hotel tax to the municipality when a person has maintained occupancy for 30 continuous days and to cease collecting the tax from the person for the remainder of their stay in the operator's hotel. - Amends TCA Title 67, Chapter 4, Part 14.
AI Summary
This bill amends Tennessee's hotel tax regulations by modifying the rules for long-term hotel stays. Specifically, when a person has stayed in a hotel for 30 continuous days, the hotel operator must remit the accumulated hotel tax to the municipality and stop collecting additional hotel tax from that guest for the remainder of their stay. The law will take effect immediately upon becoming law, but will only apply to rental agreements that are entered into, renewed, or amended on or after July 1, 2025. This change aims to provide tax relief for guests who are staying in a hotel for an extended period, recognizing that after a month-long stay, the continued collection of hotel taxes may become burdensome. The bill modifies a specific section of Tennessee's tax code (Title 67, Chapter 4, Part 14) related to hotel occupancy taxes.
Committee Categories
Government Affairs
Sponsors (1)
Last Action
Effective date(s) 05/05/2025 (on 06/04/2025)
bill text
bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://wapp.capitol.tn.gov/apps/Billinfo/default.aspx?BillNumber=SB0384&ga=114 |
| BillText | https://publications.tnsosfiles.com/acts/114/pub/pc0364.pdf |
| Fiscal Memo for SA0114 (4762) | https://www.capitol.tn.gov/Bills/114/Fiscal/FM0806.pdf |
| Amendment 1-0 to SB0384 | https://www.capitol.tn.gov/Bills/114/Amend/SA0114.pdf |
| Fiscal Note - HB0405 | https://www.capitol.tn.gov/Bills/114/Fiscal/HB0405.pdf |
| BillText | https://www.capitol.tn.gov/Bills/114/Bill/SB0384.pdf |
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