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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: Brent Taylor (Republican)

Became Law

Taxes, Hotel Motel

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Bill Overview

Analyzed Economic Effects

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

Long-stay hotel guests pay occupancy tax

The law removes the 30-day break from local occupancy tax. If you stay 30 or more continuous days, hotels and short-term rentals keep charging the local occupancy tax for the rest of your stay. This applies to rental agreements entered into, renewed, or amended on or after July 1, 2025.

Sponsors & Cosponsors

Sponsor

  • Brent Taylor

    Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 115 • No: 13

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

Actions Timeline

  1. Pub. Ch. 364

    6/4/2025

  2. Effective date(s) 05/05/2025

    6/4/2025

  3. Signed by Governor.

    5/5/2025Senate

  4. Transmitted to Governor for action.

    4/23/2025Senate

  5. Enrolled and ready for signatures

    4/22/2025Senate

  6. Signed by Senate Speaker

    4/22/2025Senate

  7. Signed by H. Speaker

    4/22/2025House

  8. Subst. for comp. HB.

    4/16/2025House

  9. Am. withdrawn. (Amendment 1 - HA0406)

    4/16/2025House

  10. Passed H., Ayes 77, Nays 13, PNV 2

    4/16/2025House

  11. Rcvd. from S., held on H. desk.

    3/20/2025House

  12. Senate adopted Amendment (Amendment 1 - SA0114)

    3/17/2025Senate

  13. Passed Senate as amended, Ayes 30, Nays 0

    3/17/2025Senate

  14. Engrossed; ready for transmission to House

    3/17/2025Senate

  15. Placed on Senate Regular Calendar for 3/17/2025

    3/14/2025Senate

  16. Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 8, Nays 0 PNV 1

    3/11/2025Senate

  17. Placed on Senate State and Local Government Committee calendar for 3/11/2025

    3/4/2025Senate

  18. Passed on Second Consideration, refer to Senate State and Local Government Committee

    2/12/2025Senate

  19. Introduced, Passed on First Consideration

    2/10/2025Senate

  20. Filed for introduction

    1/28/2025Senate

Bill Text

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