Taxes, Hotel Motel - As enacted, requires a municipality levying the hotel-motel tax under general law to submit a report annually detailing the amount of revenue spent by the municipality, and its subordinate contractors, and how those expenditures have been designated and used for tourism and tourism development; makes related changes. - Amends TCA Title 7, Chapter 4 and Title 67, Chapter 4.

This bill requires Tennessee municipalities that collect hotel occupancy taxes to submit annual reports detailing how the revenue is spent on tourism and development. It mandates that the state comptroller audit these expenditures and forces any municipality found misusing funds to repay the incorrect amount from its general budget. Additionally, the legislation prevents local governments from using this specific tax revenue for general operations and caps the total hotel occupancy tax rate at eight percent starting in 2025.