Tennessee Code 9-21-116 – Hotel and motel projects subject to tax
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Terms Used In Tennessee Code 9-21-116
- Public works project: includes any one (1) or any combination of the following: acquisitions of land for the purpose of providing or preserving open land. See Tennessee Code 9-21-105
- State: means the state of Tennessee. See Tennessee Code 9-21-105
In local governments of this state where a tax is imposed on hotel and motel accommodations, any hotel or motel built as a public works project under this chapter shall be subject to the collection of such a tax.