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Finance

Short Term Rental Occupancy Tax

Definitions

Short Term Rental Property (STRP) means a residential dwelling unit containing not more than four sleeping rooms that is used and/or advertised for rent for transient occupancy by guests as those terms are defined in Section 5.12.010 of the metropolitan code. Residential dwelling units rented to the same occupant for more than 30 continuous days, Bed and breakfast establishments, boarding houses, hotels, and motels shall not be considered Short Term Rental Property. (Ordinance No. BL2014-951, Ordinance No. BL2014-909 ,and Ordinance No. BL2015-94)

Occupancy means the use or possession or the right to the use or possession, of any room, lodgings or accommodations in a hotel for a period of less than thirty continuous days.

Transient means any person who exercises occupancy or is entitled to occupancy for any rooms, lodgings or accommodations in a hotel for a period of less than thirty days. (Code of Ordinances 5.12.010)

Exemptions

The law provides for only two classes of exemptions. (1) A tenant who has occupied room space for thirty or more continuous days is not required to pay the tax after the thirtieth day. (2) Local, state or federal governmental agencies, when fees are paid by those agencies.

However, the law does NOT exempt private schools, corporations, fraternal organizations, religious groups, hospitals, private universities, members of military or representatives of foreign governments.

Short Term Rental Property (STRP) Quick Reference List

Department of Finance Collections Office
Hotel Occupancy Privilege Tax
700 2nd Avenue South, Suite 205
Nashville, TN 37210
615-862-6215

Codes — Short Term Rental Property
Development Services Center
800 2nd Avenue South, 1st Floor
Nashville, TN 37210
615-862-6608
Codes Administration

Davidson County Clerk Business Tax Division
700 2nd Avenue south, Suite 101
Nashville, TN 37210
615-862-6254

Tennessee Department of Revenue Sales Tax Number and Tax Payer Services
Andrew Jackson Building
500 Deaderick Street, 3rd Floor
Nashville, TN 37242
615-253-0600

Forms

Now accepting credit cards!

A 2.3% convenience fee will be charged on all credit and debit card transactions. This fee is collected by a third party processor. Metro does not receive any portion of this fee.

Credit Card Authorization Form

All hotel returns are due to the Collections Office by the 20th of each month. The monthly returns are no longer mailed out so we have made them available for you to download. The returns and exemption reports must be filled out in its entirety and returned to the Collections Office. Please click on the links below to access the returns and exemption reports.

Hotel Occupancy Form

Hotel Occupancy Exemption Report

Hotel Occupancy Tax Calculator

Mailing Address

Collections Office
P.O. Box 196311
Nashville, TN 37219-6311