TennesseeCounty approval ties Shelby hotel tax end to NBA tenant and 2050
With a two-thirds county vote, the law ties the hotel tax’s end to an NBA team leaving and June 30, 2050, and sets a revenue split when the team is no longer a tenant.
What it does
The hotel tax ends only after an NBA team leaves its indoor sports facility and June 30, 2050, arrives, if the county legislative body approves the act by a two-thirds vote.
When an NBA team is no longer a tenant at the facility, 61.25% of hotel tax revenue goes to the convention and visitors bureau, and 38.75% goes to the county.
Argument forAfter an NBA team leaves the facility, the county could use its 38.75% share of hotel tax revenue for purposes allowed by this private act.
Argument againstThe hotel tax could continue until both June 30, 2050, and an NBA team leaving the facility, keeping the tax in place longer if the team stays.
More detail
The law ties the end of Shelby County’s hotel tax to two events. This rule covers Shelby County’s hotel occupancy tax. The act has no effect unless Shelby County’s legislative body approves it by a two-thirds vote. The tax ends at the later of the NBA franchise no longer being a tenant and June 30, 2050.
The law divides hotel tax revenue between the convention and visitors bureau and the county when an NBA franchise is no longer a tenant. This split applies when an indoor sports facility is no longer occupied by an NBA franchise as a tenant. The county may use its share only for purposes permitted under this private act. The split applies when an NBA franchise is no longer a tenant at the indoor sports facility.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- May 27Pr. Ch. 70Latest
- May 21Signed by Governor Bill Lee.Became Law
- May 11Transmitted to Governor for his action.To Governor
- May 5Signed by Senate SpeakerMajor
- Apr 30Signed by H. SpeakerMajor
- Apr 29Enrolled; ready for sig. of H. Speaker.Minor
- Apr 23Senate substituted House Bill for companion Senate Bill.Major
- Vote recorded FLOOR VOTE: Third Consideration 4/23/2026 Passed. Result: pass.Upper
- Apr 23Amendment withdrawn. (Amendment 1 - SA1055)
- Apr 23Passed Senate, Ayes 30, Nays 1Passed Senate
- Apr 22Received from House, Passed on First ConsiderationMinor
- Apr 21H. adopted am. (Amendment 1 - HA1161)Major
- Vote recorded FLOOR VOTE: REGULAR CALENDAR AS AMENDED PASSAGE ON THIRD CONSIDERATION 4/21/2026 Passed. Result: pass.Lower
- Apr 21Passed H., as am., Ayes 81, Nays 4, PNV 6Passed House
- Apr 21Engrossed; ready for transmission to Sen.Minor
- Apr 20
- Vote recorded HOUSE CALENDAR & RULES COMMITTEE: H. Placed on Regular Calendar for 4/20/2026 4/16/2026. Result: fail.Lower
- Apr 16H. Placed on Regular Calendar for 4/20/2026
- Apr 15Rec. for pass. if am., ref. to Calendar & Rules CommitteeMinor
- Vote recorded HOUSE STATE & LOCAL GOVERNMENT COMMITTEE: Rec. for pass. if am., ref. to Calendar & Rules Committee 4/15/2026 Passed. Result: pass.Lower
- Apr 15Placed on cal. Calendar & Rules Committee for 4/16/2026
- Apr 13Rec. for pass; ref to State & Local Government CommitteeMinor
- Vote recorded HOUSE PRIVATE ACTS COMMITTEE: Rec. for pass; ref to State & Local Government Committee 4/13/2026 Passed. Result: pass.Lower
- Apr 13Placed on cal. State & Local Government Committee for 4/15/2026
- Apr 8P2C, ref. to Private Acts Committee - State & Local Government CommitteeMinor
- Apr 8Placed on cal. Private Acts Committee for 4/13/2026
- Apr 7Intro., P1C.Minor
- Apr 6Filed for introductionIntroduced
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