TN HB0073

Legislative Description

As enacted, authorizes the City of Erwin, 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 Erwin; 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 development. - Amends TCA Section 67-4-1425.

Taxes, Hotel Motel

Last Action

Committee Referrals