Tennessee SB 1960: Taxes, Hotel Motel - As introduced, requires that one-third of the proceeds derived from the tourist accommodation tax imposed by Davidson County be used for tourism promotion activities exclusively by and through a competitively bid contract of the metropolitan government to an entity whose primary purpose and activities are the direct promotion of tourism for the county. - Amends TCA Title 7, Chapter 4.

Bill Text

HOUSE BILL 2001
By Cochran

SENATE BILL 1960
By Bell

SB1960
011789
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 7,
Chapter 4, relative to the use of a tax upon the
privilege of occupancy allocated for the direct
promotion of tourism.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 7-4-110, is amended by adding
the following as a new subsection:
(h) For purposes of subdivision (b)(1), "direct promotion of tourism" means
tourism promotion activities exclusively by and through a competitively bid contract of
the metropolitan government to an entity whose primary purpose and activities are the
direct promotion of tourism within the county. The proceeds distributed pursuant to
subdivision (b)(1) must be used in their entireties to fund the competitively bid contract
for the direct promotion of tourism.
SECTION 2. This act takes effect July 1, 2022, the public welfare requiring it.