New bill in TN could waive hotel occupancy tax during emergencies

A new bill being advanced by State Rep. Jason Powell and State Sen. Heidi Campbell would give local governments the option to waive or reimburse hotel occupancy taxes for residents whose homes are deemed unsafe or unlivable due to a natural disaster. Proponents of the bill said that hotel taxes were created to support tourism, not to burden families escaping freezing temperatures or structural damage to their homes. The proposed legislation would not automatically eliminate the tax. Instead, it would give cities and counties flexibility to decide whether to waive or reimburse it during declared emergencies. The bill is scheduled to be heard on February 18.