Taxes, Hotel Motel - As enacted, revises present law relative to the privilege tax upon the privilege of occupancy in a hotel levied by municipalities. - Amends TCA Title 7 and Title 67.

HB 627 amends Tennessee law to extend the time municipalities have to collect hotel occupancy taxes from three years to four years under Section 7-4-107. The bill directly affects local governments that impose this tax on hotel and motel stays. It makes a technical correction to the existing tax collection timeframe without changing tax rates or creating new requirements. The bill became law as Public Chapter 372 on May 13, 2025.