Tennessee Code Title 67. Taxes and Licenses § 67-4-1414

(a) A privilege tax upon the privilege of occupancy in a hotel in effect, or any authorization to levy such privilege tax granted, under a private act, resolution of a county, ordinance of a city, or this part as it existed before July 1, 2021, remains in full force and effect on and after July 1, 2021. However, a municipality with a preexisting privilege tax or authority shall not change the use of the revenue except in accordance with this part and subject to the restrictions of this part.

(b) A municipality with an authorized tax upon the privilege of occupancy on or before July 1, 2021, shall not adopt a tax under this part unless the municipality repeals the preexisting authorization.