SB0384

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

Complete·6/4/25

Tennessee SB0384 amends hotel occupancy tax collection to remit tax after 30 days of continuous stay.

Tennessee SB0384 amends the hotel occupancy tax collection process by requiring hotel operators to remit the tax to the municipality after a person has maintained occupancy for thirty (30) continuous days, and cease collecting the tax for the remainder of their stay. This change aims to streamline the tax collection process and provide clarity for hotel guests and operators. This act takes effect upon becoming a law, the public welfare requiring it.

Included in complete analysis

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

See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

Roll Call Votes

77 Yea

DRDRDDRRDRRRRRRRRRRRRRRRRRRRRRDDDRDRDRRRRRDRRRRRRRRRRRRRRRRRDRRRRDRRRRRRRDRRD

13 Nay

RRDDDRDRRDRDR

2 Not Voting

RD

Calendar

Mar 11, 2025

10:30 AM

Senate State & Local Government Hearing

History

Jun 4, 2025

Pub. Ch. 364

Jun 4, 2025

Effective date(s) 05/05/2025

May 5, 2025

Senate

Signed by Governor.