(a)(1) A privilege tax upon the privilege of occupancy in a hotel in effect, or any authorization to levy such privilege tax granted, under a private act, resolution of a county, ordinance of a city, or this part as it existed before July 1, 2021, remains in full force and effect on and after July 1, 2021. However, a municipality with a preexisting privilege tax or authority shall not change the use of the revenue except in accordance with this part and subject to the restrictions of this part.(2) Notwithstanding subdivision (a)(1), a municipality, having a population of greater than six hundred thousand (600,000), according to the 2020 or a subsequent federal census, with a preexisting privilege tax or authority shall not change the designated use, but may otherwise change the allocations of the revenue, except in accordance with this part and subject to any other restrictions of this part.(b) A municipality with an authorized tax upon the privilege of occupancy on or before July 1, 2021, shall not adopt a tax under this part unless the municipality repeals the preexisting authorization.Amended by 2024 Tenn. Acts, ch. 1001,s 1, eff. 5/21/2024.Added by 2021 Tenn. Acts, ch. uly 1, 2021, shall not adopt a tax under this part unless the municipality repeals the preexisting authorization.Amended by 2024 Tenn. Acts, ch. 1001,s 1, eff. 5/21/2024.Added by 2021 Tenn. Acts, ch. 496, s 6, eff. 7/1/2021.
Tennessee Legal Code