HB1736 - Tennessee - Oliver Springs, Taxes, Hotel Motel

Companion Bill SB0163. Taxes, Hotel Motel - Permits Oliver Springs and Kingston to enact a hotel-motel tax upon the adoption of an ordinance by a two-thirds vote even if one or all of the counties in which the municipality is located have adopted a hotel-motel tax. - Amends TCA Section 67-4-1425. Fiscal Summary for HB1736 / *SB0163 Increase Local Govt. Revenues - Exceeds $10,000/Permissive Bill Summary for HB1736 / *SB0163 Present law places limitations on the ability of local governments to enact an occupancy tax, commonly referred to as a hotel/motel tax. If a county has already enacted one, then no municipality in that county is authorized to enact one. If a municipality enacts a hotel/motel tax before the county enacts one, the county may only enact a tax in the county area outside a municipality that has already enacted a hotel/motel tax. [...]

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