Hotel and motel projects subject to tax

Tenn. Code Ann. § 9-21-116, under General Provisions Applicable to All Bonds and Notes Issued by Local Governments.

Tenn. Code Ann. § 9-21-116

In local governments of this state where a tax is imposed on hotel and motel accommodations, any hotel or motel built as a public works project under this chapter shall be subject to the collection of such a tax.