AN ACT to amend Tennessee Code Annotated, Title 7 and Title 67, relative to taxation.

As introduced, adds to the definition of a "qualified public use facility" as used in the Local Tourism Development Zone Business Tax Act a mixed-use development containing a performance venue with a seating capacity of at least 2,500; authorizes a municipality or public authority that has financed a qualified public use facility within a tourism development zone and that qualifies for an allocation of sales tax revenue from within that zone under the Convention Center and Tourism Development Fi…

Source: OpenStates · fetched April 23, 2026