TCA § 67-4-1504 — Prohibited advertising and statements relating to tax

A short-term rental unit marketplace shall not advertise or state in any manner, whether directly or indirectly, that any tax set out in § 67-4-1502(a)(1) -(4), in whole or in part, will be assumed or absorbed by the short-term rental unit provider, not be added to the occupancy, or be refunded. Acts 2020, ch. 787, § 10. Code Commission Notes. Acts 2020, ch. 787, § 10 enacted a new part 33, §§ 67-4-3301 — 67-4-3309 , but the part has been redesignated as part 15, §§ 67-4-1501 — 67-4-1509 , by authority of the Code Commission. Compiler's Notes. Former title 67, part 4, part 15, §§ 67-4-1501 — 67-4-1508 (Acts 1990, ch. 1016, §§ 2-8, 11), concerning the Beneficial Use Tax Act of 1990, was repealed by Acts 1992, ch. 811, § 1, effective April 29, 1992. Effective Dates. Acts 2020, ch. 787, § 12. January 1, 2021.