Smith County requests Private Act for hospitality tax

By Michelle Price
UCBJ Managing Editor

CARTHAGE – The Smith County Commission has passed a resolution requesting the state legislature to pass a private act allowing the county to implement a hospitality tax in its rural areas. Revenue from the tax will be used for public safety and tourism funding. 

The proposed 5% tax would apply to Airbnb and VRBO units, as well as campgrounds and hotel/motel units. 

The resolution passed the commission 21-1 with Erika Ebel as the lone dissenting vote. The request will now proceed to the state legislature for consideration.  

Michelle Price is the managing editor of the Upper Cumberland Business Journal and can be reached via email. Send an email.

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