Registration for local occupancy tax is available online on the Tennessee Taxpayer Access Point (TNTAP) when you register for Sales and Use Tax (the occupancy tax will be reported on the sales and use tax return). Taxpayers that are not registered for sales tax will need to go to TNTAP and select Register a New Business.
You should select “Sales and Use Tax” for the account type. You will be asked if you are a marketplace facilitator and if you are a short-term rental unit marketplace. Answer “yes” to each question if you are a short-term rental unit marketplace. Taxpayers that are already registered for sales tax will need to add a new location on their existing TNTAP account for local occupancy tax.
Reference: Tenn. Code Ann. § 67-4-1502.