The occupancy tax, also known as the hotel/motel tax, is a tax on any lease or rental of transient “hotels” for a period of 30 consecutive days or less to the same occupant. The occupancy tax is locally imposed and collected. It is not administered or collected by the Tennessee Department of Revenue. Questions regarding this tax or how to remit the tax payments should be directed to the local city government office imposing the tax.
What is the hotel/motel occupancy tax?
- I use an online company to rent my property as a short-term rental. The company has notified me that they are going to collect sales tax on my behalf. Does this mean I am exempt from all Tennessee taxes?
- Where can I read more about the nonprofit exemption for sales and use tax?
- How do I file sales and use tax online?
- Is the rental of residential property subject to business tax?
- What is considered to be industrial and commercial property for purposes of the FONCE exemption?