Top Legislation - View All
Latest Action: 06/26/2007 - Public Chapter 461 Bill TextCompanion Bill SB1391. Metropolitan Government - Provides funding mechanism for construction of convention center located within Davidson County. - Amends TCA Title 7, Chapter 4; Title 7, Chapter 53 and Title 7, Chapter 88. Fiscal Summary for HB1433 / *SB1391 Increase Local Govt. Revenues - $4,000,000/Permissive Increase Local Govt. Expenditures - Not Significant/Permissive Forgone State Revenue - Exceeds $5,000,000 Bill Summary for HB1433 / *SB1391 This bill revises provisions of the metropolitan government tourist accommodation tax. PRESENT LAW Under present law: (1) A privilege tax is imposed upon the privilege of occupancy in any hotel of each transient in an amount not to exceed 3 percent of the consideration charged by the operator; (2) In Davidson County there is authorized an additional hotel [...] show full description
Latest Action: 06/26/2007 - Companion became Public Chapter 461 Bill TextCompanion Bill HB1433. Metropolitan Government - Provides funding mechanism for construction of convention center located within Davidson County. - Amends TCA Title 7, Chapter 4; Title 7, Chapter 53 and Title 7, Chapter 88. Fiscal Summary for *SB1391 / HB1433 Increase Local Govt. Revenues - $4,000,000/Permissive Increase Local Govt. Expenditures - Not Significant/Permissive Forgone State Revenue - Exceeds $5,000,000 Bill Summary for *SB1391 / HB1433 This bill revises provisions of the metropolitan government tourist accommodation tax. PRESENT LAW Under present law: (1) A privilege tax is imposed upon the privilege of occupancy in any hotel of each transient in an amount not to exceed 3 percent of the consideration charged by the operator; (2) In Davidson County there is authorized an additional hotel [...] show full description
Latest Action: 06/19/2007 - Companion became Public Chapter 422 Bill TextCompanion Bill SB1116. Taxes - Authorizes Nashville Metro council by resolution to impose new or additional taxes on transients, rental cars, and certain contracted vehicles transporting paying customers that exit the airport to be used to finance a new convention center; reallocates the tax on transients. - Amends TCA Title 7, Chapter 4, Part 1 and Title 67, Chapter 4, Part 19. Fiscal Summary for HB1809 / *SB1116 (CORRECTED) Increase Local Govt. Revenues - Exceeds $16,000,000/Permissive Increase Local Govt. Expenditures - Not Significant/Permissive Other Fiscal Impact - There will be a shift in the way current revenues are earmarked. Prior to the adoption by the Metropolitan Council of the ordinance authorized by the bill, current revenues of $20,000,000 will be allocated as follows: 1/3 for the promotion of tourism - approximately [...] show full description
Latest Action: 06/19/2007 - Public Chapter 422 Bill TextCompanion Bill HB1809. Taxes - Authorizes Nashville Metro council by resolution to impose new or additional taxes on transients, rental cars, and certain contracted vehicles transporting paying customers that exit the airport to be used to finance a new convention center; reallocates the tax on transients. - Amends TCA Title 7, Chapter 4, Part 1 and Title 67, Chapter 4, Part 19. Fiscal Summary for *SB1116 / HB1809 (CORRECTED) Increase Local Govt. Revenues - Exceeds $16,000,000/Permissive Increase Local Govt. Expenditures - Not Significant/Permissive Other Fiscal Impact - There will be a shift in the way current revenues are earmarked. Prior to the adoption by the Metropolitan Council of the ordinance authorized by the bill, current revenues of $20,000,000 will be allocated as follows: 1/3 for the promotion of tourism - approximately [...] show full description
Latest Action: 03/25/2008 - Taken Off Notice For Calendar in: State & Local Government Committee Bill TextTaxes, Hotel Motel - Requires the proceeds from any increase in an existing occupancy tax and the proceeds of any new tax be used in the direct promotion of tourism, that being an expenditure of funds reasonably directed at generating overnight stays at hotels located within the taxing jurisdiction. - Amends TCA Title 67, Chapter 4, Part 14. Fiscal Summary for *HB0459 / SB1366 Other Fiscal Impact - The provisions of the bill will earmark new revenues from any hotel/motel tax, if such revenues are derived from the implementation of a new tax or an increase in an existing tax, for the promotion of tourism. Current revenues and any new revenue attributable to increased sales would be unchanged. The amount of revenues earmarked for tourism in the future will depend on the number and size of local governments choosing to adopt such a tax or raise an existing tax.
Latest Action: 05/23/2007 - Companion became Public Chapter 156 Bill TextCompanion 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. [...] show full description
Latest Action: 03/14/2007 - Taken Off Notice For Calendar in Subcommittee Local Government of S&LG of State & Local Government Committee Bill TextCompanion Bill SB1117. Taxes, Hotel Motel - Revises the distribution structure of Nashville's hotel motel tax; authorizes Metro council by ordinance to increase the tax by 1 percent to be used for a new convention center. - Amends TCA Title 7, Chapter 4, Part 1. Fiscal Summary for HB1810 / *SB1117(CORRECTED) Increase Local Govt. Revenues - $4,000,000/Permissive Increase Local Govt. Expenditures - Not Significant/Permissive Other Fiscal Impact - There will be a shift in the way current revenues are earmarked. Prior to the adoption of the ordinance by the Metropolitan Council authorized by the bill, current revenues of $20,000,000 will be allocated as follows: 1/3 for the promotion of tourism - approximately $6,667,000 1/3 for the convention center replacement fund- approximately $6,667,000 1/3 to the general fund - approximately [...] show full description
Latest Action: 03/14/2007 - Taken Off Notice For Calendar in Subcommittee Local Government of S&LG of State & Local Government Committee Bill TextCompanion Bill SB1119. Taxes, Hotel Motel - Authorizes Nashville Metro council by ordinance to impose an additional $2.00 tourist accommodation tax on transients in Davidson County to be deposited in "The Convention Center Fund" for a new convention center; repeals such tax if bonded indebtedness is paid in full. - Amends TCA Title 7, Chapter 4. Fiscal Summary for HB1844 / *SB1119 Increase Local Govt. Revenues - Exceeds $10,900,000/Permissive Increase Local Govt. Expenditures - Not Significant/Permissive Bill Summary for HB1844 / *SB1119 Under present law: (1) A privilege tax is imposed upon the privilege of occupancy in any hotel of each transient in an amount not to exceed 3 percent of the consideration charged by the operator; (2) In Davidson County there is authorized an additional hotel tax in an [...] show full description
Latest Action: 05/23/2007 - Public Chapter 156 Bill TextCompanion Bill HB1736. 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 *SB0163 / HB1736 Increase Local Govt. Revenues - Exceeds $10,000/Permissive Bill Summary for *SB0163 / HB1736 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. [...] show full description
Latest Action: 03/20/2007 - Assigned to Gen. Sub of: Senate Tax Sub Committee of F,W&M. Bill TextCompanion Bill HB1810. Taxes, Hotel Motel - Revises the distribution structure of Nashville's hotel motel tax; authorizes Metro council by ordinance to increase the tax by 1 percent to be used for a new convention center. - Amends TCA Title 7, Chapter 4, Part 1. Fiscal Summary for *SB1117 / HB1810(CORRECTED) Increase Local Govt. Revenues - $4,000,000/Permissive Increase Local Govt. Expenditures - Not Significant/Permissive Other Fiscal Impact - There will be a shift in the way current revenues are earmarked. Prior to the adoption of the ordinance by the Metropolitan Council authorized by the bill, current revenues of $20,000,000 will be allocated as follows: 1/3 for the promotion of tourism - approximately $6,667,000 1/3 for the convention center replacement fund- approximately $6,667,000 1/3 to the general fund - approximately [...] show full description
|
Latest Legislation - View All
Latest Action: 05/15/2008 - Private Chapter 77 Bill TextBluff City - Subject to local approval, authorizes a hotel/motel tax in Bluff City. - Amends Chapter 24 of the Private Acts of 1997, as amended, being the Charter of the Town of Bluff City, Tennessee. Fiscal Summary for HB4224 / SB4219Not Available
Latest Action: 05/15/2008 - Companion became Private Chapter 77 Bill TextBluff City - Subject to local approval, authorizes a hotel/motel tax in Bluff City. - Amends Chapter 24 of the Private Acts of 1997, as amended, being the Charter of the Town of Bluff City, Tennessee. Fiscal Summary for SB4219 / HB4224Not Available
Latest Action: 06/06/2008 - Public Chapter 1004 Bill TextCompanion Bill SB3775. Taxes, Hotel Motel - Increases maximum amount of additional hotel occupancy tax Davidson County authorized to impose from $2.00 to $2.50; revenues received from any increase over $2.00 to be placed in an event and marketing fund to be attached to a convention and visitors bureau; authorization to expire six years from act's effective date. - Amends TCA Title 7, Chapter 4. Fiscal Summary for HB3926 / *SB3775 Decrease Local Govt. Revenue - $10,000 Bill Summary for HB3926 / *SB3775 ON MAY 6, 2008, THE HOUSE ADOPTED AMENDMENT #1 AND PASSED HOUSE BILL 3926, AS AMENDED. AMENDMENT #1 rewrites this bill. Under present law, in addition to any other tax or fee imposed on the occupancy of a hotel room, Nashville/Davidson County is authorized to levy an $2.00 privilege tax upon the occupancy of each hotel room within the [...] show full description
Latest Action: 06/06/2008 - Companion became Public Chapter 1004 Bill TextCompanion Bill HB3926. Taxes, Hotel Motel - Increases maximum amount of additional hotel occupancy tax Davidson County authorized to impose from $2.00 to $2.50; revenues received from any increase over $2.00 to be placed in an event and marketing fund to be attached to a convention and visitors bureau; authorization to expire six years from act's effective date. - Amends TCA Title 7, Chapter 4. Fiscal Summary for *SB3775 / HB3926 Decrease Local Govt. Revenue - $10,000 Bill Summary for *SB3775 / HB3926 ON MAY 6, 2008, THE HOUSE ADOPTED AMENDMENT #1 AND PASSED HOUSE BILL 3926, AS AMENDED. AMENDMENT #1 rewrites this bill. Under present law, in addition to any other tax or fee imposed on the occupancy of a hotel room, Nashville/Davidson County is authorized to levy an $2.00 privilege tax upon the occupancy of each hotel room within the [...] show full description
Latest Action: 03/14/2007 - Taken Off Notice For Calendar in Subcommittee Local Government of S&LG of State & Local Government Committee Bill TextCompanion Bill SB1119. Taxes, Hotel Motel - Authorizes Nashville Metro council by ordinance to impose an additional $2.00 tourist accommodation tax on transients in Davidson County to be deposited in "The Convention Center Fund" for a new convention center; repeals such tax if bonded indebtedness is paid in full. - Amends TCA Title 7, Chapter 4. Fiscal Summary for HB1844 / *SB1119 Increase Local Govt. Revenues - Exceeds $10,900,000/Permissive Increase Local Govt. Expenditures - Not Significant/Permissive Bill Summary for HB1844 / *SB1119 Under present law: (1) A privilege tax is imposed upon the privilege of occupancy in any hotel of each transient in an amount not to exceed 3 percent of the consideration charged by the operator; (2) In Davidson County there is authorized an additional hotel tax in an [...] show full description
Latest Action: 06/19/2007 - Companion became Public Chapter 422 Bill TextCompanion Bill SB1116. Taxes - Authorizes Nashville Metro council by resolution to impose new or additional taxes on transients, rental cars, and certain contracted vehicles transporting paying customers that exit the airport to be used to finance a new convention center; reallocates the tax on transients. - Amends TCA Title 7, Chapter 4, Part 1 and Title 67, Chapter 4, Part 19. Fiscal Summary for HB1809 / *SB1116 (CORRECTED) Increase Local Govt. Revenues - Exceeds $16,000,000/Permissive Increase Local Govt. Expenditures - Not Significant/Permissive Other Fiscal Impact - There will be a shift in the way current revenues are earmarked. Prior to the adoption by the Metropolitan Council of the ordinance authorized by the bill, current revenues of $20,000,000 will be allocated as follows: 1/3 for the promotion of tourism - approximately [...] show full description
Latest Action: 05/23/2007 - Companion became Public Chapter 156 Bill TextCompanion 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. [...] show full description
Latest Action: 03/14/2007 - Taken Off Notice For Calendar in Subcommittee Local Government of S&LG of State & Local Government Committee Bill TextCompanion Bill SB1117. Taxes, Hotel Motel - Revises the distribution structure of Nashville's hotel motel tax; authorizes Metro council by ordinance to increase the tax by 1 percent to be used for a new convention center. - Amends TCA Title 7, Chapter 4, Part 1. Fiscal Summary for HB1810 / *SB1117(CORRECTED) Increase Local Govt. Revenues - $4,000,000/Permissive Increase Local Govt. Expenditures - Not Significant/Permissive Other Fiscal Impact - There will be a shift in the way current revenues are earmarked. Prior to the adoption of the ordinance by the Metropolitan Council authorized by the bill, current revenues of $20,000,000 will be allocated as follows: 1/3 for the promotion of tourism - approximately $6,667,000 1/3 for the convention center replacement fund- approximately $6,667,000 1/3 to the general fund - approximately [...] show full description
Latest Action: 06/26/2007 - Public Chapter 461 Bill TextCompanion Bill SB1391. Metropolitan Government - Provides funding mechanism for construction of convention center located within Davidson County. - Amends TCA Title 7, Chapter 4; Title 7, Chapter 53 and Title 7, Chapter 88. Fiscal Summary for HB1433 / *SB1391 Increase Local Govt. Revenues - $4,000,000/Permissive Increase Local Govt. Expenditures - Not Significant/Permissive Forgone State Revenue - Exceeds $5,000,000 Bill Summary for HB1433 / *SB1391 This bill revises provisions of the metropolitan government tourist accommodation tax. PRESENT LAW Under present law: (1) A privilege tax is imposed upon the privilege of occupancy in any hotel of each transient in an amount not to exceed 3 percent of the consideration charged by the operator; (2) In Davidson County there is authorized an additional hotel [...] show full description
Latest Action: 06/26/2007 - Companion became Public Chapter 461 Bill TextCompanion Bill HB1433. Metropolitan Government - Provides funding mechanism for construction of convention center located within Davidson County. - Amends TCA Title 7, Chapter 4; Title 7, Chapter 53 and Title 7, Chapter 88. Fiscal Summary for *SB1391 / HB1433 Increase Local Govt. Revenues - $4,000,000/Permissive Increase Local Govt. Expenditures - Not Significant/Permissive Forgone State Revenue - Exceeds $5,000,000 Bill Summary for *SB1391 / HB1433 This bill revises provisions of the metropolitan government tourist accommodation tax. PRESENT LAW Under present law: (1) A privilege tax is imposed upon the privilege of occupancy in any hotel of each transient in an amount not to exceed 3 percent of the consideration charged by the operator; (2) In Davidson County there is authorized an additional hotel [...] show full description
|
