Taxes, Hotel Motel - As introduced, requires a municipality levying the hotel-motel tax under general law to submit a report annually detailing how the revenue earned from the tax is used by the municipality; requires the comptroller of the treasury to audit the reports of the municipality; requires a municipality found to have used the funds improperly to appropriate general funds in the same amount for promotion of tourism and tourism development; prohibits a municipality, on and after July 1, 2025, from levying or increasing the hotel-motel tax if the aggregate total tax would exceed 8 percent. - Amends TCA Title 7, Chapter 4 and Title 67, Chapter 4.