Tennessee SB 853: Taxes, Hotel Motel - As enacted, authorizes the Town of Kingston Springs, by ordinance adopted by a two-thirds vote, to levy an occupancy tax of not more than 2.5 percent on the privilege of staying in any hotel or motel in Kingston Springs; the ordinance must set forth the manner of collection and administration of the privilege tax; requires that all proceeds received by the municipality from the tax be used for tourism or economic development. - Amends TCA Section 67-4-1425.
Status: Effective date(s) 05/02/2017 (as of 2017-05-11)
State: Tennessee · Session: 110 · Bill: SB 853
Subjects: Taxes, Hotel Motel
Sponsors: Littleton, Roberts
View Tennessee SB 853 on LegisTrack → — full text, sponsors, votes, campaign finance, and cross-state matches.