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Bill BL2020-186

An ordinance amending Section 5.12.140 B of the Metropolitan Code to extend the expiration date for the assessment, collection, and administration of the additional hotel occupancy privilege tax of fifty cents.

WHEREAS, pursuant to Tennessee Code Annotated, Section 7-4-202, the Metropolitan Code authorizes a fifty cent ($0.50) privilege tax in addition to the two dollar ($2.00) privilege tax upon the occupancy of each hotel room within the territory of the Metropolitan Government; and,

WHEREAS, all revenue received pursuant to the additional hotel occupancy tax which exceeds two dollars is required to be deposited in a metropolitan government fund entitled “The Event and Marketing Fund” and used for the direct promotion of tourism; and,

WHEREAS, 2019 Tenn. Pub. Act 426 extends the expiration date for a metropolitan government to assess and collect any hotel occupancy privilege tax in excess of two dollars ($2.00) to six years from May 21, 2020; and,

WHEREAS, it is in the interest of the citizens of The Metropolitan Government of Nashville and Davidson County that Section 5.12.140 B of the Metropolitan Code be amended to extend the expiration date for the assessment, collection, and administration of the additional hotel occupancy tax as permitted by state law.

NOW, THEREFORE, BE IT ENACTED BY THE COUNCIL OF THE METROPOLITAN GOVERNMENT OF NASHVILLE AND DAVIDSON COUNTY:

Section 1. That Section 5.12.140 B be deleted in its entirety and substituted instead with the following:

B. The additional hotel occupancy privilege tax which exceeds two dollars ($2.00) authorized by this article shall terminate six years from May 21, 2020.

Section 2. This ordinance shall take effect from and after its final passage, the welfare of The Metropolitan Government of Nashville and Davidson County requiring it.

Sponsor(s)

Bob Mendes, Robert Swope, Ginny Welsch

Related Documents

Legislative History

IntroducedFebruary 18, 2020

Passed First ReadingFebruary 18, 2020

Referred toBudget and Finance Committee
Convention, Tourism, and Public Entertainment Facilities Committee

Passed Second ReadingMarch 5, 2020

Passed Third ReadingApril 7, 2020

Deferred to April 7, 2020March 17, 2020

ApprovedApril 8, 2020

By:Mayor Cooper's signature

Requests for ADA accommodation should be directed to the Metropolitan Clerk at 615-862-6770.

Last Modified: 04/13/2020 11:57 AM