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)