Taxes, Hotel Motel - As enacted, revises present law relative to the privilege tax upon the privilege of occupancy in a hotel levied by municipalities. - Amends TCA Title 7 and Title 67.

SB 629 changes Tennessee's hotel and motel occupancy tax law by extending the period municipalities can collect taxes from three to four years. This directly affects local governments that impose this tax on hotel/motel stays. The bill amends Tennessee Code Sections 7-4-107 and 67 to update the tax collection timeframe. The change became effective May 5, 2025, after the governor signed it. It is a procedural adjustment to the tax collection period with no impact on tax rates or revenue amounts.