# Tennessee SB 0629: AN ACT to amend Tennessee Code Annotated, Title 7 and Title 67, relative to occupancy tax. Tennessee SB 0629, AN ACT to amend Tennessee Code Annotated, Title 7 and Title 67, relative to occupancy tax., is a 114th General Assembly (2025-2026) Senate bill sponsored by no sponsor on record; status signed, last action 2025-05-13 (Effective date(s) 05/05/2025); PRIA reads it as touching household money (as of 2026-11-01). - Canonical: https://policyrisk.com/state-bill/TN-SB0629-2025-2026 - As of: 2026-11-01 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Tennessee SB 0629 - State: Tennessee - Session: 114th General Assembly (2025-2026) - Title: AN ACT to amend Tennessee Code Annotated, Title 7 and Title 67, relative to occupancy tax. - Status: signed - Chamber: Senate - Introduced: 2025-01-31 - Last action: 2025-05-13, Effective date(s) 05/05/2025 - Sponsors: no sponsor on record - Cosponsors: 1 - Subjects: Taxes, Hotel Motel - Touches household money: yes - Roll calls: 3 (119 yes, 2 no in all) - Economic provisions PRIA read: 4 ## Summary No summary available. ## Bill overview: provisions PRIA read - Towns face limits on hotel taxes: benefit, low. The law generally caps a town's hotel occupancy tax at 4% of the amount charged to a guest. Beginning when the law took effect, towns cannot raise the tax so combined occupancy taxes in an incorporated county area exceed 8%. Higher taxes levied or authorized before May 1, 2025, remain allowed, subj… - Towns must report and replace misused taxes: cost, low. Towns must file an annual spending report with the Department of Tourist Development commissioner within 90 days after their fiscal year ends. Reports must explain tourism spending, including spending by contractors and subcontractors. An audit by the Comptroller, or a town-employed contractor appr… - New tax rules for marketplace rentals: mixed, low. Beginning July 1, 2025, private-act occupancy taxes on marketplace-booked short-term rentals must follow Tennessee's statewide collection and payment rules. This collection change does not set a new tax rate. Towns can adopt an ordinance or resolution directing rental-tax funds received from the De… - Towns direct lodging taxes toward tourism: mixed, low. Towns must use covered lodging-tax money for tourism promotion and development, including related debt payments and contracts. Promotion covers information, publicity, and advertising programs that attract tourists and support tourism business; tourists travel more than 50 miles for business or lei… ## Sponsors and cosponsors - Cosponsor: Janice Bowling (Republican), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-04-16 | House | FLOOR VOTE: REGULAR CALENDAR PASSAGE ON THIRD CONSIDERATION 4/16/2025 | pass | 82 | 2 | | | 2025-04-10 | Senate | FLOOR VOTE: as Amended Third Consideration 4/10/2025 | pass | 30 | 0 | | | 2025-04-01 | Senate | SENATE STATE & LOCAL GOVERNMENT COMMITTEE | pass | 7 | 0 | | ## Actions (27) - 2025-05-13: Effective date(s) 05/05/2025 - 2025-05-13: Pub. Ch. 372 - 2025-05-05: Signed by Governor. (Senate) - 2025-04-23: Transmitted to Governor for action. (Senate) - 2025-04-22: Signed by H. Speaker (House) - 2025-04-22: Signed by Senate Speaker (Senate) - 2025-04-22: Enrolled and ready for signatures (Senate) - 2025-04-16: Passed H., Ayes 82, Nays 2, PNV 7 (House) - 2025-04-16: Am. withdrawn. (Amendment 1 - HA0390) (House) - 2025-04-16: Subst. for comp. HB. (House) - 2025-04-14: Rcvd. from S., held on H. desk. (House) - 2025-04-10: Sponsor(s) Added. (Senate) - 2025-04-10: Engrossed; ready for transmission to House (Senate) - 2025-04-10: Passed Senate as amended, Ayes 30, Nays 0, PNV 2 (Senate) - 2025-04-10: Senate adopted Amendment (Amendment 1 - SA0298) (Senate) - 2025-04-08: Placed on Senate Regular Calendar for 4/10/2025 (Senate) - 2025-04-07: Refer to Senate Calendar Committee (Senate) - 2025-04-07: Recalled from Senate Finance, Ways & Means Committee (Senate) - 2025-04-01: Recommended for passage with amendment/s, refer to Senate Finance, Ways, and Means Committee Ayes 7, Nays 0 PNV 0 (Senate) - 2025-03-26: Placed on Senate State and Local Government Committee calendar for 4/1/2025 (Senate) - 2025-03-25: Action deferred in Senate State and Local Government Committee to 4/1/2025 (Senate) - 2025-03-19: Placed on Senate State and Local Government Committee calendar for 3/25/2025 (Senate) - 2025-03-18: Action deferred in Senate State and Local Government Committee to 3/25/2025 (Senate) - 2025-03-11: Placed on Senate State and Local Government Committee calendar for 3/18/2025 (Senate) - 2025-02-12: Passed on Second Consideration, refer to Senate State and Local Government Committee (Senate) - 2025-02-10: Introduced, Passed on First Consideration (Senate) - 2025-01-31: Filed for introduction (Senate) ## Bill text - Enrolled / Public Chapter: [PDF](https://publications.tnsosfiles.com/acts/114/pub/pc0372.pdf) - Fiscal Note: [PDF](https://capitol.tn.gov/Bills/114/Fiscal/HB0627.pdf) - HA0390: [PDF](https://capitol.tn.gov/Bills/114/Amend/HA0390.pdf) - Introduced: [PDF](https://capitol.tn.gov/Bills/114/Bill/SB0629.pdf) - SA0298: [PDF](https://capitol.tn.gov/Bills/114/Amend/SA0298.pdf) ## Related bills - SB 0539: AN ACT to amend Tennessee Code Annotated, Title 7; Title 13; Title 48; Title 49; Title 67 and Title 68, relative to low-income housing. (signed) - SB 0254: AN ACT to amend Tennessee Code Annotated, Title 38; Title 39; Title 40 and Title 55, relative to criminal law. (signed) - SB 0198: AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxes. (signed) - HB 2670: AN ACT to amend Chapter 33 of the Private Acts of 1985; as amended by Chapter 85 of the Private Acts of 2004; and any other acts amendatory thereto, relative t… (signed) - HB 2656: AN ACT to amend Chapter 325 of the Private Acts of 1945; as amended by Chapter 335 of the Private Acts of 1968; Chapter 282 of the Private Acts of 1972; Chapte… (signed) - HB 2666: 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… (signed) ## Sources - [Enrolled / Public Chapter (PDF)](https://publications.tnsosfiles.com/acts/114/pub/pc0372.pdf) - [Fiscal Note (PDF)](https://capitol.tn.gov/Bills/114/Fiscal/HB0627.pdf) - [HA0390 (PDF)](https://capitol.tn.gov/Bills/114/Amend/HA0390.pdf) - [Introduced (PDF)](https://capitol.tn.gov/Bills/114/Bill/SB0629.pdf) - [SA0298 (PDF)](https://capitol.tn.gov/Bills/114/Amend/SA0298.pdf) ## Related - [SB 0539: AN ACT to amend Tennessee Code Annotated, Title 7; Title 13; Title 48; Title 49…](https://policyrisk.com/state-bill/TN-SB0539-2025-2026) - [SB 0254: AN ACT to amend Tennessee Code Annotated, Title 38; Title 39; Title 40 and Titl…](https://policyrisk.com/state-bill/TN-SB0254-2025-2026) - [SB 0198: AN ACT to amend Tennessee Code Annotated, Title 67, relative to taxes.](https://policyrisk.com/state-bill/TN-SB0198-2025-2026) - [HB 2670: AN ACT to amend Chapter 33 of the Private Acts of 1985; as amended by Chapter 8…](https://policyrisk.com/state-bill/TN-HB2670-2025-2026) - [HB 2656: AN ACT to amend Chapter 325 of the Private Acts of 1945; as amended by Chapter…](https://policyrisk.com/state-bill/TN-HB2656-2025-2026) - [HB 2666: AN ACT to amend Chapter 131 of the Private Acts of 1969; as amended by Chapter…](https://policyrisk.com/state-bill/TN-HB2666-2025-2026) - [Tennessee bills](https://policyrisk.com/states/tennessee/bills) - [Tennessee state hub](https://policyrisk.com/states/tennessee) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/TN-SB0629-2025-2026 (as of 2026-11-01).