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SB 2729

Shelby County - Subject to local approval, changes the conditions under which the occupancy tax will no longer be levied; changes the allocation of the revenue from the occupancy tax if the tenant of the indoor sports facility no longer occupies such facility. - Amends Chapter 131 of the Private Acts of 1969; as amended.

114th Regular Session (2025-2026) Introduced by Brent Taylor

SB 2729 allows Shelby County to end its occupancy tax with local approval and redirects revenue if the indoor sports facility tenant vacates.

Companion House Bill substituted
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Bill Summary · SB 2729

Legislative bill overview

SB 2729 modifies Tennessee's occupancy tax rules in Shelby County by allowing local approval to end the tax under certain conditions and redirecting occupancy tax revenue if the indoor sports facility tenant vacates. The bill amends existing private legislation from 1969 that established the original occupancy tax framework for the county.

Why is this important

Occupancy taxes (hotel/lodging taxes) are significant revenue sources for local governments, typically funding tourism, infrastructure, or specific facilities. This bill's changes to revenue allocation and tax continuation conditions could affect Shelby County's financial planning and the viability of indoor sports facilities that depend on this revenue stream.

Potential points of contention

  • Tax termination authority: The shift toward "local approval" to end the occupancy tax may create conflict between county commissioners and municipal governments over who controls this revenue source
  • Sports facility viability: Changing revenue allocation if a tenant leaves could leave the facility underfunded or force the county to find alternative revenue, potentially affecting public recreation or economic development goals
  • Stakeholder interests: Hotel industry, tourism boards, current facility tenants, and county budget planners will have competing interests in how these tax revenues are used and when they terminate

Compiled from official sources — confirm details with the bill’s official record.

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