What taxes are not administered by the Department of Revenue?

The following taxes are not administered by the Department of Revenue.

  • Property Tax
  • Local Occupancy Tax (Short-term rental marketplaces renting short-term rental units must collect and report the tax to the Department of Revenue. All others report to the local government where the rental took place).
  • Local marriage license privilege tax ($5) (note, there is also a state marriage license privilege tax)
  • Certain local privilege taxes enacted by private acts (e.g. Sevierville local privilege taxes on restaurants and amusements – see Important Notice 15-04)
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