Occupancy taxes (CityByte)

In recent years, an increased focus was placed on the amount that local governments were assessing in occupancy or hotel/motel tax and how the funds were used by the local governments once collected. After several meetings between industry representatives, local government representatives, and members of the Tennessee legislature, an agreement was reached by the stakeholders that culminated in the passage of Public Chapter 496, Acts of 2021. The law was amended again in 2024 and 2025. This short online course describe these changes in the law.