Legal Documents of Gatlinburg

Code of Gatlinburg

Gatlinburg
Title 5 : Municipal Finance and Taxation
Chapter 6 : Hotel/Motel Tax

5-609 : Expending and distributing tax.

The proceeds from the tax levied herein shall be retained by the municipality and distributed as follows:

  1. One-third (1/3) of the proceeds shall be used for direct promotion of tourism.
  2. One-third (1/3) of the proceeds shall be used for tourist related activities.
  3. One-third (1/3) of the proceeds shall be deposited in the general funds of the municipality.

Proceeds of this tax may not be used to provide a subsidy in any form to any hotel or motel. (1976 Code, § 6-709)

Date Last Updated: 03/23/2022
Codification Date: 03/01/2000

Officials at Date of Last Codification:

Mayor - Mike Werner

Vice Mayor - Mark McCown

Commissioner - Ryan DeSear

Commissioner - Chad Reagan

Commissioner - Kirby Smith

City Manager - Cindy Cameron Ogle

City Attorney - Ronald E. Sharp