What is the hotel/motel occupancy tax?

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.