Tourist Accommodation Tax Allocation

At a glance

What: BL2026-1493 changes how revenue from tourist accommodation taxes is apportioned, distributed and allocated, to comply with Public Chapter 1079 of the 2026 Public Acts of Tennessee, and extends the levy and collection of the additional hotel occupancy privilege tax under state law.
Where it stands: Passed third reading on September 1, 2026 by roll call, 27 yes, 2 no, 1 abstain, 10 absent.
Vote: No: Evans-Segall and Parker. Abstain: Kimbrough. Absent: Porterfield, Bradford, Welsch, Vo, Kupin, Horton, Taylor, Weiner, Gadd and Sepulveda.

Council Member Toombs moved passage on third reading. The minutes do not record the discussion or dollar amounts.

August 4: On second reading the Budget and Finance Committee approved the bill and the Ad-Hoc East Bank Committee recommended deferral; the bill was deferred under Rule 8.1.
August 18: The Ad-Hoc East Bank Committee approved it. Toombs moved passage on second reading; voice vote, approved, with Parker and Welsch voting no and Porterfield abstaining.
July 21: BL2026-1493 passed first reading on motion duly seconded and was referred to the Ad-Hoc East Bank Committee and the Budget and Finance Committee.
Related: Music City Center Refinancing Agreement, adopted August 18 through the same Ad-Hoc East Bank Committee.