(a) Except as otherwise provided in subsection (b), the revenue received by a municipality from the tax must be designated and used for the promotion of tourism and tourism development.

Terms Used In Tennessee Code 67-4-1403

  • Municipality: means an incorporated city or town or a county, but does not include a county with a metropolitan form of government. See Tennessee Code 67-4-1401
  • Occupancy: means the use or possession, or the right to the use or possession, of any room, lodgings or accommodations in any hotel. See Tennessee Code 67-4-1401
  • Tourism: means attracting nonresidents to visit a particular municipality and encouraging those nonresidents to spend money in the municipality, which includes travel related to both leisure and business activities. See Tennessee Code 67-4-1401
  • Tourism development: means the acquisition and construction of, and financing and retirement of debt for, facilities related to tourism. See Tennessee Code 67-4-1401
(b) Subject to § 67-4-1414, a municipality levying a tax upon the privilege of occupancy before July 1, 2021 may continue to use the revenue in the manner prescribed in the private act, resolution, or ordinance levying the tax.
  Previous section
Next section  
 Part 14 Contents