Taxes, Hotel Motel - As introduced, extends by six years the period in which Davidson County may charge an additional $0.50 privilege tax on the occupancy of a hotel room and in which such county may allocate the tax revenue for the purposes of direct promotion of tourism; extends by six years the terms of the committee members that oversee the fund in which the additional tax is deposited. - Amends TCA Section 7-4-202.

SB 23 would have extended Davidson County's temporary $0.50 hotel occupancy tax (used for tourism promotion) and the oversight committee's term by six years, moving the expiration from 2020 to 2026. The bill directly affected Davidson County (which includes Nashville) by allowing continued use of hotel tax revenue for tourism marketing. It amended Tennessee Code Section 7-4-202 to adjust the tax expiration date and committee terms. The bill was filed on January 2, 2025, but withdrawn just five days later on January 7, 2025, and is no longer active.