HOUSE BILL 405
By Leatherwood
SENATE BILL 384
By Taylor
SB0384
002171
- 1 -
AN ACT to amend Tennessee Code Annotated, Title 67,
Chapter 4, Part 14, relative to taxation.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 67-4-1404(b), is amended by
deleting the subsection and substituting instead:
(b) When a person has maintained occupancy for thirty (30) continuous days,
the operator shall remit the tax for such period to the municipality pursuant to subsection
(a) and cease collecting the tax from the person for the remainder of their stay in the
operator's hotel.
SECTION 2. This act takes effect upon becoming a law, the public welfare requiring it.