Entry SB1894 / HB1914 - Apr 23, 2018

Entry SB381 / HB395 - Apr 23, 2018

Entry SB1687 / HB1532 - Apr 23, 2018

Entry SJR494 - Apr 18, 2018

Entry SB2670 / HB1903 - Apr 18, 2018

Entry SB2520 / HB1574 - Apr 23, 2018

Entry SB891 / HB913 - Apr 23, 2018

Status: 

 

A proposed amendment would cap all local Hotel-Motel taxes at 10% and mandate that all new revenue from future increases must be spent on the promotion of tourism and tourism development.  The amendment narrowly defines "tourism" as the business or industry of providing information, accommodations, transportation, entertainment, and other services to tourists.  "Tourism development" means the planning and conducting of programs of information and publicity designed to attract to a municipality tourists, visitors, and other interested persons from outside the area and to encourage and coordinate the efforts of other public and private organizations or groups of citizens to publicize the facilities and attractions of the area. It also includes the acquisition, construction, financing and retirement of debt in any tourism development zone, and remodeling of facilities used in the attraction and promotion of tourist, entertainment, sporting events, and convention and event centers. 

 

Entry SB2200 / HB2185 - Apr 18, 2018

Status: 

 

As amended in the Senate, establishes, for any municipality authorized by private act or under general law of this state to levy by ordinance a tax on the privilege of occupancy in a hotel, when the existing rate of such tax on the effective date of this act is less than the maximum amount that the municipality may levy under such private act or general law, that any increase in such tax by ordinance on and after the effective date of this act is expended on the promotion of tourism or tourism development. The House is expected to adopt the Senate amendment.

Entry SB2332 / HB2315 - Apr 23, 2018

Entry SB1075 / HB971 - Apr 23, 2018

Status: 

As amended, changes the current distribution of the local portion (2.25%) of the sales tax levied and collected on online sales by vendors participating in the State’s voluntary online sales tax collections program.  Based on the most recent information available from the Tennessee Department of Revenue, the local portion of voluntary online collections amounted to about $380 million.   After accounting for all the deductions, including 50% for schools and the county trustees’ commission, cities received about $130 million of the $380 million collected.   The amendment will alter the distribution of these voluntary online sales collections to provide counties 75% of the total local share, while cities would receive just 25%.   TML projects that this change will result in the redirection of about $100 million in online sales tax collections from cities to counties.   As this is a permanent change to the distribution, the loss continues into the future.   

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