(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.
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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.
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