Tennessee · 114th Regular Session (2025-2026) · Bill

HB 405: Taxes, Hotel Motel - As enacted, requires a hotel operator to remit the hotel tax to the municipality when a person has maintained occupancy for 30 continuous days and to cease collecting the tax from the person for the remainder of their stay in the operator's hotel. - Amends TCA Title 67, Chapter 4, Part 14.

In committee Last action June 4, 2025: Comp. became Pub. Ch. 364

Plain-language summary

HB 405 is a bill introduced in the Tennessee House on January 28, 2025. According to its official title, it concerns: Taxes, Hotel Motel - As enacted, requires a hotel operator to remit the hotel tax to the municipality when a person has maintained occupancy for 30 continuous days and to cease collecting the tax from the person for the remainder of their stay in the operator's hotel. - Amends TCA Title 67, Chapter 4, Part 14. Primary sponsor: Tom Leatherwood (Republican). Most recent recorded action (June 4, 2025): Comp. became Pub. Ch. 364.

Sponsors

Primary sponsor: Tom Leatherwood (Republican).