(a) In addition to all other taxes of every kind now imposed by law, after October 1, 2026, the Blount County Commission may levy a privilege or license tax upon every person, firm, or corporation engaging in the business of renting or furnishing any room or rooms, lodging, or accommodations to transients in any hotel, motel, inn, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration, in an amount not to exceed three dollars ($3) per room per night for the rooms, lodgings, or accommodations, including the charge for use or rental of personal property and services furnished in the room; provided, however, that there is exempted from the tax levied under this section any rentals or services taxed under Division 1 of Article 1 of Chapter 23 of Title 40. The tax shall not apply to rooms, lodgings, or accommodations supplied for a period of 30 continuous days or more in any place. (b) The tax herein levied shall be collected in the same manner as the state lodgings tax as provided in Chapter 26, Title 40, and the net proceeds from the tax, less a reasonable cost of collection, shall be deposited to the Blount County Commission in the county tourism fund to be used by the Blount County Commission for the promotion of tourism, county beautification, supporting and maintaining park and recreation projects, and maintaining the county covered bridges.
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