HB400 — Hotels and Restaurants - As introduced, increases from three years to four years the amount of time that an operator of a hotel has to maintain records for purposes of determining hotel occupancy taxes owed. - Amends TCA Title 5; Title 6; Title 7; Title 13; Title 56; Title 57; Title 62; Title 66; Title 67 and Title 68.

HB400 — Hotels and Restaurants - As introduced, increases from three years to four years the amount of time that an operator of a hotel has to maintain records for purposes of determining hotel occupancy taxes owed. - Amends TCA Title 5; Title 6; Title 7; Title 13; Title 56; Title 57; Title 62; Title 66; Title 67 and Title 68. · Informed CitizenryHB400 amends Tennessee Code Annotated Section 67-4-1409 to increase the required record-keeping period for hotel operators from three years to four years for the purpose of determining hotel occupa…Open in Informed Citizenry