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Tennessee HB1500

Taxes, Hotel Motel - As enacted, authorizes the City of Cookeville, by ordinance adopted by a two-thirds vote, to levy an occupancy tax of not more than 3 percent on the privilege of staying in any hotel or motel in Cookeville; requires the ordinance to set forth the manner of collection and administration of the privilege tax; requires that all proceeds received by the municipality from the tax be used for tourism and economic development. - Amends TCA Section 67-4-1425.