What taxes are not administered by the Department of Revenue?

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

  • Property tax
  • Hotel occupancy tax
  • 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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