Taxes, Hotel Motel - As enacted, 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 734 extends Davidson County's authority to collect an additional $0.50 hotel occupancy tax (for tourism promotion) and the terms of the oversight committee managing the fund, both by six years until May 21, 2026. This bill directly affects Davidson County (encompassing Nashville) and its tourism marketing efforts, as the tax revenue must be used for direct tourism promotion. The key change modifies Tennessee law to reset the expiration date from 2020 to 2026 for both the tax period and committee terms. The bill became law on April 3, 2025, continuing an existing program without altering the tax rate or revenue allocation rules.