Taxes, Hotel Motel - As enacted, requires a hotel operator to remit the hotel tax to the municipality when a person has maintained occupancy for 30 continuous days and to cease collecting the tax from the person for the remainder of their stay in the operator's hotel. - Amends TCA Title 67, Chapter 4, Part 14.

SB 384 changes Tennessee's hotel tax law to require operators to stop charging the tax after a guest stays 30 consecutive days in a hotel. Specifically, once a guest maintains occupancy for 30 days, the hotel must remit all collected tax to the municipality and cease charging the guest for the remainder of their stay. This directly affects long-term hotel guests (staying 30+ days) and hotel operators who must adjust their billing practices. The bill amends Tennessee Code Annotated, Title 67, Chapter 4, Part 14, to implement this change, effective May 5, 2025.