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Cookeville council approves first reading of stricter hotel-occupancy tax rules; effective date set for Feb. 1, 2026
Summary
Council approved the first reading of Ordinance O25-11-21 to strengthen enforcement of the city’s occupancy tax — including making operation unlawful if tax is delinquent 30+ days and authorizing audits of related properties; staff set Feb. 1, 2026, as the effective date to allow outreach to hotels.
The Cookeville City Council approved first reading of ordinance O25-11-21, which updates the municipal hotel/motel occupancy tax code to add collection tools and clearer enforcement provisions.
City staff (speaker identified as the presenter in the transcript) described the key changes: making it unlawful to operate a hotel whose occupancy-tax payments are delinquent 30 days or more; clarifying interest calculations; changing how…
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