Tennessee General Assembly· HB 405Comp. SB subst.

Taxes, Hotel Motel - 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 , the official text

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PUBLIC CHAPTER NO. 364

SENATE BILL NO. 384

By Taylor

Substituted for: House Bill No. 405

By Leatherwood

AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 14, relative to taxation.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:

SECTION 1. Tennessee Code Annotated, Section 67-4-1404(b), is amended by deleting the
subsection and substituting instead:

(b) When a person has maintained occupancy for thirty (30) continuous days, the
operator shall remit the tax for such period to the municipality pursuant to subsection (a) and
cease collecting the tax from the person for the remainder of their stay in the operator's hotel.

SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it, and
applies to rental agreements entered into, renewed, or amended on or after July 1, 2025.
SENATE BILL NO. 384

PASSED: April 16, 2025

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SPEAKER OF THE SENATE

CAMERON S'EXTON, SPEAKER
HOUSE OF REPRESENTATIVES

ra~ APPROVED this day of t'.Y)a,1 '[ 2025

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BILL LEE, GOVERNOR

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