AN ACT to amend Tennessee Code Annotated, Section 7-4-202, relative to hotel occupancy taxes within metropolitan governments.
Summary
HB0824 amends Tennessee law governing hotel occupancy taxes within metropolitan governments by extending a statutory date from May 21, 2020 to May 21, 2026 in Tennessee Code Annotated § 7-4-202(d)(2). In practical terms, the bill preserves or continues the authority tied to that provision for an additional six years, rather than allowing the prior date-based limitation to remain in place.
The measure is narrow and technical, focused on local tax administration rather than creating a new tax or changing the tax rate. It affects metropolitan governments and the hotel/lodging industry by maintaining the legal framework for collecting or administering hotel occupancy taxes under the referenced statute. The bill took effect upon becoming law.
Impact
The bill changes one date in Tennessee Code Annotated § 7-4-202, extending the operative deadline from May 21, 2020 to May 21, 2026. This updates state law governing hotel occupancy taxes within metropolitan governments and preserves the statutory authority associated with that provision for a longer period. The practical effect is to continue the existing local tax structure and avoid expiration of the referenced authority for metropolitan governments and affected lodging taxpayers.
Sentiment
The bill appears to have been received favorably and without significant opposition. It advanced through the House subcommittee and committees with strong support, including unanimous or near-unanimous votes in multiple stages, and there is no committee transcript indicating substantive controversy. The voting pattern suggests broad agreement that the date extension was a routine continuation of existing law.
Contention
There is little evidence of major contention in the available record. The only notable dissent appears in the House State & Local Government Committee, where the bill passed 17-3, suggesting some members may have had reservations about extending hotel occupancy tax authority or about the policy of local tax administration more generally. No specific objections are documented in the provided materials, and the bill otherwise moved forward with strong support.