All Roll Calls
Yes: 115 • No: 13
TennesseeSB 0384114th General Assembly (2025-2026)SenateWALLET
AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4, Part 14, relative to taxation.
Sponsored By: Sponsor information unavailable
Signed by Governor
Taxes, Hotel Motel
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Long-stay hotel guests pay less tax
In Tennessee, hotels must stop collecting occupancy tax after a guest stays for 30 continuous days. No further occupancy tax is collected for the rest of that stay. Hotels must still send the tax for the first 30 days to the municipality under existing payment rules. The act took effect when it became law. It applies to rental agreements entered into, renewed, or amended on or after July 1, 2025.
Sponsors & Cosponsors
Sponsors
There is no primary sponsor on record.
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
House vote • 4/16/2025
FLOOR VOTE: REGULAR CALENDAR PASSAGE ON THIRD CONSIDERATION 4/16/2025
Yes: 77 • No: 13
Senate vote • 3/17/2025
FLOOR VOTE: as Amended Third Consideration 3/17/2025
Yes: 30 • No: 0
Senate vote • 3/11/2025
SENATE STATE & LOCAL GOVERNMENT COMMITTEE
Yes: 8 • No: 0
Bill Text
Enrolled / Public Chapter
Fiscal Note
HA0406
Introduced
SA0114
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