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.

HB 824 extends Davidson County's authority to charge an extra $0.50 tax on hotel and motel room occupancy for six additional years, until May 21, 2026. This tax revenue must continue being used solely for promoting tourism within the county. The bill also extends the terms of the committee overseeing the tourism promotion fund by six years. The change updates Tennessee's existing tax law (TCA Section 7-4-202) to maintain current tourism funding mechanisms without altering the tax rate or eligibility.