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

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