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An ordinance amending certain sections of the Metropolitan Code of Laws (i) relating to the apportionment, distribution and allocation of revenues from tourist accommodation taxes to comply with the provisions of Public Chapter No. 1079 of the 2026 Public Acts of Tennessee and (ii) to extend the levy and collection of the additional hotel occupancy privilege tax in accordance with applicable state law.
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WHEREAS, The Metropolitan Government of Nashville and Davidson County (the "Metropolitan Government") currently levies certain tourist accommodation taxes pursuant to various provisions of the Metropolitan Code of Laws (the "Metropolitan Code"), the revenues from which tourist accommodation taxes are apportioned and distributed to pay certain convention center and tourism-related expenses in accordance with Metropolitan Code Sections 5.12.060, 5.12.130, 5.12.140, 5.16.140, 5.16.150 and 5.32.190; and
WHEREAS, Public Chapter No. 1079 of the 2026 Public Acts of Tennessee (the "New State Legislation") was signed into state law on May 22, 2026, for the purpose of, among other things, (i) making changes to the apportionment and distribution of certain tax revenues collected by the Metropolitan Government, including, but not limited to, those revenues from taxes imposed through or for the purposes contained in the Convention Center Authorities Act of 2009, codified as Title 7, Chapter 89 of the Tennessee Code Annotated, as amended, and the Convention Center and Tourism Development Financing Act of 1998, codified as Title 7, Chapter 88 of the Tennessee Code Annotated, as amended, and (ii) establishing listed priorities for such allocations; and,
WHEREAS, Metropolitan Code Sections 5.12.060, 5.12.130, 5.12.140, 5.16.140, 5.16.150 and 5.32.190 must be amended to comply with those changes to the apportionment, distribution and allocation of tax revenues made by the New State Legislation; and,
WHEREAS, Metropolitan Code Section 5.12.140 additionally provides that ...
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