Commission reviews request to appropriate hotel-motel funds for downtown law enforcement; finance staff says expenditures qualify under rules

The Hamilton County Commission heard a request to appropriate up to $135,395.83 in hotel-motel tax funds to support enhanced law enforcement efforts in downtown Chattanooga. The sheriff and county finance staff said the spending qualifies under the tax’s tourism-related rules and would support deputy overtime for events and downtown patrols.

The sheriff told commissioners the funds were originally allocated in a 2023 program for downtown law enforcement. "The original balance was $180,000. We've expended a little over $47,000," the sheriff said, and reported the office has worked "a little over a thousand hours of overtime" since the program began. The current request would roll forward the remaining allocation and formally appropriate up to $135,395.83 to the sheriff’s office for use in calendar and fiscal year 2026 budgeting.

Commissioner Graham asked whether the proposed expenditures meet the hotel-motel tax rules. Finance staff (Lee) replied the planned expenditures qualify as tourism-related. County officials said the funding supports overtime details for events such as Ironman and other downtown gatherings, and that deployment decisions would be made in collaboration between the sheriff and the Chattanooga Police Department.

Commissioners discussed whether the appropriation should continue in future years; the sheriff said he would like the program to be permanent while noting continuation will depend on budgets and tourism needs. Commissioners praised the interagency coordination and emphasized a desire to place any future deployments near hotels and tourist sites.

The resolution (925Dash30) was presented for consideration and will be taken up at the next commission meeting; no formal vote occurred at this session.