Levying the Tax and Limitation Reference Number: MTAS-1129 Reviewed Date: 12/06/2022 PRINT PDF EMAIL Pursuant to the newly adopted language in T.C.A. § 67-4-1402, hotel/motel tax is levied through an ordinance approved by the municipal governing body. Book traversal links for Levying the Tax and Limitation ‹ Hotel/Motel Tax Up Collecting the Tax ›