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TennesseeHB 2666114th General Assembly (2025-2026)HouseWALLET

AN ACT to amend Chapter 131 of the Private Acts of 1969; as amended by Chapter 85 of the Private Acts of 1987; Chapter 74 of the Private Acts of 1995; Chapter 57 of the Private Acts of 2001 and Chapter 67 of the Private Acts of 2024; and any other acts amendatory thereto, relative to the privilege tax upon hotel occupancy in Shelby County.

Sponsored By: Kevin Vaughan, Kevin (Republican)

Signed by Governor

Shelby County

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 0 benefits, 1 costs, 1 mixed.

Hotel guests keep paying Shelby occupancy tax

Hotel guests in Shelby County keep paying the hotel occupancy tax. The tax ends at the later of two events: when an NBA team is no longer a tenant of an indoor sports facility, or on June 30, 2050. Ending the tax also requires a two-thirds vote by the Shelby County legislative body. The law also deletes an old rule that sent leftover Auditorium Fund money into a restricted trust.

Hotel tax money split after NBA leaves

When an indoor sports facility no longer has an NBA team as a tenant, the law sets a fixed split of hotel tax money. 61.25% goes to the Convention and Visitors Bureau. 38.75% goes to the County for uses allowed by the Private Act. The law also removes “ticket shortfall” as an allowed use of hotel tax funds. These changes need a two-thirds vote by the Shelby County legislative body. This changes how the money is used, not the tax rate.

Sponsors & Cosponsors

Sponsor

  • Kevin Vaughan, Kevin

    Republican • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 138 • No: 5

Senate vote • 4/23/2026

FLOOR VOTE: Third Consideration 4/23/2026

Yes: 30 • No: 1

House vote • 4/21/2026

FLOOR VOTE: REGULAR CALENDAR AS AMENDED PASSAGE ON THIRD CONSIDERATION 4/21/2026

Yes: 81 • No: 4

House vote • 4/20/2026

HOUSE CALENDAR & RULES COMMITTEE

Yes: 0 • No: 0

House vote • 4/15/2026

HOUSE STATE & LOCAL GOVERNMENT COMMITTEE

Yes: 19 • No: 0

House vote • 4/13/2026

HOUSE PRIVATE ACTS COMMITTEE

Yes: 8 • No: 0

Actions Timeline

  1. Pr. Ch. 70

    5/27/2026

  2. Signed by Governor.

    5/21/2026

  3. Transmitted to Governor for his action.

    5/11/2026House

  4. Signed by Senate Speaker

    5/5/2026Senate

  5. Signed by H. Speaker

    4/30/2026House

  6. Enrolled; ready for sig. of H. Speaker.

    4/29/2026House

  7. Senate substituted House Bill for companion Senate Bill.

    4/23/2026Senate

  8. Amendment withdrawn. (Amendment 1 - SA1055)

    4/23/2026Senate

  9. Passed Senate, Ayes 30, Nays 1

    4/23/2026Senate

  10. Received from House, Passed on First Consideration

    4/22/2026Senate

  11. H. adopted am. (Amendment 1 - HA1161)

    4/21/2026House

  12. Passed H., as am., Ayes 81, Nays 4, PNV 6

    4/21/2026House

  13. Engrossed; ready for transmission to Sen.

    4/21/2026House

  14. H. Placed on Regular Calendar for 4/20/2026

    4/16/2026House

  15. Rec. for pass. if am., ref. to Calendar & Rules Committee

    4/15/2026House

  16. Placed on cal. Calendar & Rules Committee for 4/16/2026

    4/15/2026House

  17. Rec. for pass; ref to State & Local Government Committee

    4/13/2026House

  18. Placed on cal. State & Local Government Committee for 4/15/2026

    4/13/2026House

  19. P2C, ref. to Private Acts Committee - State & Local Government Committee

    4/8/2026House

  20. Placed on cal. Private Acts Committee for 4/13/2026

    4/8/2026House

  21. Intro., P1C.

    4/7/2026House

  22. Filed for introduction

    4/6/2026House

Bill Text

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