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.

HB 405 amends Tennessee's hotel tax law to require operators to stop collecting tax from guests who stay 30 or more continuous days. Specifically, hotels must remit the tax for the first 30 days to the municipality and cease collecting tax for the remainder of the guest's stay. This directly affects long-term hotel guests (staying 30+ days) and changes how hotels handle tax collection for such stays. The bill modifies Tennessee Code Annotated § 67-4-1404(b) and became law as Public Chapter 364.