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1 | 1 | ||
2 | 2 | <BillNo> <Sponsor> | |
3 | 3 | ||
4 | 4 | HOUSE BILL 405 | |
5 | 5 | By Leatherwood | |
6 | 6 | ||
7 | 7 | ||
8 | 8 | HB0405 | |
9 | 9 | 002171 | |
10 | 10 | - 1 - | |
11 | 11 | ||
12 | 12 | AN ACT to amend Tennessee Code Annotated, Title 67, | |
13 | 13 | Chapter 4, Part 14, relative to taxation. | |
14 | 14 | ||
15 | 15 | BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE: | |
16 | 16 | SECTION 1. Tennessee Code Annotated, Section 67-4-1404(b), is amended by | |
17 | 17 | deleting the subsection and substituting instead: | |
18 | 18 | (b) When a person has maintained occupancy for thirty (30) continuous days, | |
19 | 19 | the operator shall remit the tax for such period to the municipality pursuant to subsection | |
20 | 20 | (a) and cease collecting the tax from the person for the remainder of their stay in the | |
21 | 21 | operator's hotel. | |
22 | 22 | SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it. |