---
type: "Bill"
title: "Taxes, Hotel Motel - As enacted, authorizes Memphis to levy the occupancy tax by one or more ordinances, in an amount not to exceed an aggregate of 5 percent of the consideration charged. - Amends TCA Title 67, Chapter 4, Part 14."
description: "Taxes, Hotel Motel - As enacted, authorizes Memphis to levy the occupancy tax by one or more ordinances, in an amount not to exceed an aggregate of 5 percent of the consideration charged. - Amends TCA Title 67, Chapter 4, Part 14."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "110"
identifier: "SB 875"
citation: "Tennessee SB 875 (110)"
classification: ["bill"]
subjects: ["Taxes", "Hotel Motel"]
status: "enacted"
primary_sponsors: ["Akbari", "Harris"]
version_count: 1
action_count: 44
vote_count: 1
first_action: "2017-02-07"
last_action: "2017-05-19"
source: "openstates"
source_identifier: "ocd-bill/d629a3ca-f794-461a-98db-ee77161fa1b4"
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=SB0875&GA=110"
source_hash: "a320794f550ae2563a36e45018803ecf1e023b14b7b4aa2aa01658ca41b98941"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-tn"]
---

# Tennessee SB 875 (110) — Taxes, Hotel Motel - As enacted, authorizes Memphis to levy the occupancy tax by one or more ordinances, in an amount not to exceed an aggregate of 5 percent of the consideration charged. - Amends TCA Title 67, Chapter 4, Part 14.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Current Version** (committee substitute) — [source](http://www.capitol.tn.gov/Bills/110/Bill/SB0875.pdf)

## Votes

- SENATE STATE AND LOCAL GOVERNMENT COMMITTEE: Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 8, Nays 0 PNV 0 4/5/2017 Passed — **8–0** (pass) · upper

## Sponsors

- Akbari — primary (person)
- Harris — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2017-02-07** Filed for intro. `introduction, reading-1`
- **2017-02-08** Intro., P1C. `introduction`
- **2017-02-09** Introduced, Passed on First Consideration `introduction`
- **2017-02-09** Filed for introduction `introduction, reading-1`
- **2017-02-09** P2C, ref. to Local Government Committee `referral-committee`
- **2017-02-13** Passed on Second Consideration, refer to Senate State and Local Government Committee
- **2017-02-14** Assigned to s/c Local Government Subcommittee `referral-committee`
- **2017-02-15** Placed on s/c cal Local Government Subcommittee for 2/21/2017
- **2017-02-21** Action Def. in s/c Local Government Subcommittee to 3/7/2017
- **2017-03-01** Placed on s/c cal Local Government Subcommittee for 3/7/2017
- **2017-03-07** Rec. for pass by s/c ref. to Local Government Committee `committee-passage-favorable`
- **2017-03-08** Placed on cal. Local Government Committee for 3/14/2017
- **2017-03-14** Rec. for pass; ref to Calendar & Rules Committee `committee-passage-favorable`
- **2017-03-15** Placed on Senate State and Local Government Committee calendar for 3/21/2017
- **2017-03-15** Placed on cal. Calendar & Rules Committee for 3/16/2017
- **2017-03-16** H. Placed on Consent Calendar for 3/20/2017
- **2017-03-20** Passed H., Ayes 95, Nays 0, PNV 0 `passage`
- **2017-03-20** Sponsor(s) Added.
- **2017-03-21** Action deferred in Senate State and Local Government Committee to 3/28/2017
- **2017-03-21** Engrossed; ready for transmission to Sen.
- **2017-03-22** Placed on Senate State and Local Government Committee calendar for 3/28/2017
- **2017-03-23** Received from House, Passed on First Consideration `introduction`
- **2017-03-28** Action deferred in Senate State and Local Government Committee to 4/4/2017
- **2017-03-29** Placed on Senate State and Local Government Committee calendar for 4/4/2017
- **2017-04-04** Placed on Senate State and Local Government Committee calendar for 4/5/2017
- **2017-04-04** Action deferred in Senate State and Local Government Committee to 4/5/2017
- **2017-04-05** Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 8, Nays 0 PNV 0
- **2017-04-11** Placed on Senate Regular Calendar calendar for 4/13/2017
- **2017-04-13** Placed on Senate Regular Calendar calendar for 4/17/2017
- **2017-04-13** Senate Reset on calendar for 4/17/2017
- **2017-04-17** Companion House Bill substituted
- **2017-04-17** Passed Senate as amended, Ayes 26, Nays 0 `passage`
- **2017-04-17** Senate adopted Amendment (Amendment 1 - SA0327)
- **2017-04-17** Senate substituted House Bill for companion Senate Bill.
- **2017-04-20** H. Placed on Message Calendar for 4/24/2017
- **2017-04-24** H. concurred in S. am. no. 1 Ayes 72, Nays 8 PNV 3 HB0589
- **2017-04-25** Enrolled; ready for sig. of H. Speaker.
- **2017-04-26** Transmitted to Governor for his action. `executive-receipt`
- **2017-04-26** Signed by Senate Speaker
- **2017-04-26** Signed by H. Speaker
- **2017-05-04** Signed by Governor. `executive-signature`
- **2017-05-19** Comp. became Pub. Ch. 291
- **2017-05-19** Pub. Ch. 291
- **2017-05-19** Effective date(s) 05/04/2017

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d629a3ca-f794-461a-98db-ee77161fa1b4`. Confidence: reported (aggregated from official Tennessee legislature records).