The recruiting benefits along with the ability to play in markets where UT football has a significant fan base are the primary reasons for moving games to neutral sites. However, UT acknowledges the inherent financial benefit in neutral site games because of the non-existence of an amusement tax. In many respects, the amusement tax serves as a financial impediment to justify moving neutral site games to Knoxville, and thereby, transfers the economic impact and benefit to another city, disadvantaging Knoxville-area hotels and restaurants.
http://www.utsports.com/genrel/090414aab.html
