Taxes, Hotel Motel - As enacted, redefines "hotel" for purposes of the hotel occupancy tax to mean any structure or space, or any portion thereof, that is occupied or intended or designed for occupancy by transients for dwelling, lodging, or sleeping purposes, and includes privately, publicly, or government-owned hotels, inns, tourist camps, tourist courts, tourist cabins, motels, short-term rental units, primitive and recreational vehicle campsites and campgrounds, or any place in which rooms, lodgings, or accommodations are furnished to transients for consideration. - Amends TCA Title 7, Chapter 4; Title 13, Chapter 7; Title 67, Chapter 5 and Title 67, Chapter 4.