HB0405

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

Complete·6/4/25

Tennessee HB0405 amends hotel occupancy tax collection to cease after 30 days of continuous stay.

Tennessee HB0405 modifies the hotel occupancy tax regulations by requiring hotel operators to remit the tax to the municipality after a guest has stayed for 30 continuous days and then stop collecting the tax for the remainder of the guest's stay. This change aims to adjust the tax collection process for extended hotel stays. The act becomes effective immediately upon becoming law.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Sponsors

0
1
R
Democratic CaucusRepublican Caucus

Roll Call Votes

18 Yea

DRRRRDRDRRRRRRRRRD

1 Nay

R

1 Not Voting

R

Calendar

Apr 9, 2025

1:30 PM

House State & Local Government Committee Hearing

Apr 2, 2025

1:30 PM

House State & Local Government Committee Hearing

History

Jun 4, 2025

Comp. became Pub. Ch. 364

Apr 16, 2025

House

Comp. SB subst.

Apr 10, 2025

House

H. Placed on Regular Calendar for 4/14/2025