Taxation

Tennessee SB0384 changes the rules for hotel taxes. If a guest stays in a hotel for 30 days or more, the hotel no longer has to collect the hotel tax from that guest and must send the tax to the local government for the first 30 days only.

TN SB0384 is a senate bill in the Tennessee 114th General Assembly, sponsored by Brent Taylor (R), currently “Passed” since June 4, 2025.

We track 9,160 Tennessee bills this session, 129 of them sponsored by Brent Taylor.

Supporters of the bill argue that it encourages long-term stays in hotels, benefiting both guests and local economies. By eliminating the tax for extended stays, it makes it more affordable for people who need temporary housing, such as workers or families in transition.

Critics of the bill contend that it could reduce vital funding for local services that rely on hotel tax revenue. They argue that by exempting long-term guests from the tax, municipalities may face budget shortfalls that could impact community programs and infrastructure.

The bill SB0384 pertains to the taxation of hotel operators, specifically requiring them to remit hotel taxes to municipalities after a guest has occupied a room for 30 continuous days. The sponsor, Brent Taylor, has personal financial interests primarily in the legal field as an attorney and is associated with the Taylor Law Firm. Additionally, he serves on the Memphis City Council and is involved with UBS Investments and funeral services. However, none of these interests directly overlap with the hotel industry or the taxation policies affecting hotel operators. As such, there is no clear financial incentive for Taylor that would align with the outcomes of this bill, leading to a low risk of conflict of interest.

Unlike federal analysis based on campaign donations, state analysis examines legislators' personal financial interests — their jobs, businesses, and investments.

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