LEGISLATIVE HISTORY
ENACTED 06/22/1999
SUBSTITUTE ORDINANCE NO. SO99-1678
A substitute ordinance to amend Chapter 5.12 of the Metropolitan Code of Laws relative to the hotel occupancy privilege tax.
Whereas, the Metropolitan Government has previously approved a four percent (4%) tourist accommodation tax upon the privilege of occupancy in any hotel and/or motel within the Metropolitan Government pursuant to Tennessee Code Annotated, Section 7-4-101 et seq.; and
Whereas, pursuant to a request by the Metropolitan Council, the General Assembly has enacted an amendment allowing metropolitan counties to levy an additional one percent (1%) or a total of a five percent (5%) hotel occupancy privilege tax on the consideration charged by hotel and motel operators until June 30, 2002; and
Whereas, the proceeds from the additional one percent (1%) may be used only for the direct promotion of tourism; and
Whereas, the Metropolitan Council desires to amend the Metropolitan Code of Laws to increase the hotel occupancy privilege tax by one percent (1%).
Now therefore, be it enacted by the Council of the Metropolitan Government of Nashville and Davidson County:
Section 1. Section 5.12.020 of the Metropolitan Code of Laws is amended by inserting the following at the end of the first sentence:
; provided that, between July 1, 1999, and June 30, 2002, there shall be levied a privilege tax upon the privilege of occupancy in any hotel of each transient in an amount of five percent of the consideration charged by the operator.
Section 2. Section 5.12.060(A) is amended by deleting the paragraph in its entirety and replacing it with the following subsection A.:
Between July 1, 1999, and June 30, 20002, the proceeds from the tax levied in this chapter shall be retained by the metropolitan government and distributed as follows:
Two-fifths of the proceeds shall be used for direct promotion of tourism;
One-fifth of the proceeds shall be used for tourist-related activities;
One-fifth of the proceeds shall be used for the constructing, financing and operation of a convention center;
One-fifth of the proceeds shall be deposited in the general fund of the metropolitan government.
From and after June 30, 2002, the proceeds from the tax levied in this chapter shall be retained by the metropolitan government and distributed as follows:
One-fourth of the proceeds shall be used for direct promotion of tourism;
One-fourth of the proceeds shall be used for tourist-related activities;
One-fourth of the proceeds shall be used for the constructing, financing and operation of a convention center;
One-fourth of the proceeds shall be deposited in the general fund of the metropolitan government.
Section 3. This substitute ordinance shall take effect from and after its passage the welfare of the Metropolitan Government requiring it.
Sponsored By: Charles Fentress
AMENDMENT NO. 1
TO
SUBSTITUTE BILL NO. SO99-1678
Mr. President,
I move to amend Substitute Bill No. SO99-1678 by amending Section 2 to delete the number "20002" and substitute in lieu thereof the number "2002".
Introduced by: Charles Fentress
Amendment Adopted: June 15, 1999
LEGISLATIVE HISTORY |
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|---|---|
| Substitute Introduced: | June 1, 1999 |
| Passed First Reading: | June 1, 1999 |
| Referred to: | Budget & Finance Committee |
| Amended: | June 15, 1999 |
| Passed Second Reading: | June 15, 1999 |
| Passed Third Reading: | June 22, 1999 |
| Approved: | June 23, 1999 |
| By: | |