2024 TNHTA Bills

Requires a municipality levying the hotel-motel tax under general law to submit a report annually detailing how the revenue earned from the tax is used by the municipality; requires the comptroller of the treasury to audit the reports of the municipality; requires a municipality found to have used the funds improperly to appropriate general funds in the same amount for promotion of tourism and tourism development; prohibits a municipality, from increasing the hotel-motel tax if the aggregate total tax would exceed 8 percent. (The House bill by Cochran will be introduced soon).

Taxes, Hotel Motel - As introduced, removes the requirement that the notice of delinquent hotel-motel taxpayers be published once a week for two consecutive weeks in the month of January. - Amends TCA Title 7, Chapter 4 and Title 67, Chapter 4. (Caption Bill).

Senator Niceley and Representative Farmer will introduce a caption bill for us to open the statute about E-Verify.