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Contracted Vehicle Tax

Legal Basis of Tax

A. There is hereby authorized a privilege tax on the privilege of contracted vehicles exiting public airports located within the boundaries of the metropolitan government.

(1) Such tax shall be imposed only upon contracted vehicles which charge customers a separate fee for transportation from the airport unless otherwise excluded in this part.

(2) The tax shall be in the amount of two dollars each time a contracted vehicle meeting the requirements of subdivision (2) exits the airport while transporting customers from the airport located within the territory of the metropolitan government, but shall exclude non-commercial vehicles and equipment operated by the metropolitan transit authority.

(3) The tax so imposed is a privilege tax upon the contracted vehicle exiting the airport and is to be collected and distributed as provided in this article.

(4) The privilege tax is due each time a contracted vehicle to which this section applies leaves the airport. The operator of the contracted vehicle shall be responsible for keeping accurate records to determine the amount of tax due and payable. Such information shall be transmitted daily by the operator of the contracted vehicle to a designated individual within the business organization which hired the operator of the contracted vehicle. The privilege tax shall be remitted to the metropolitan tax collection official by a designated individual within such business organization not later than the 20th of each month.

B.(1) Taxes due and payable that are not remitted to the tax collection official on or before the due dates are delinquent.

(2) The person owing such taxes shall be liable for interest on such delinquent taxes from the due date at the rate of eight percent per annum, and in addition for a penalty of one percent for each month or fraction of a month that such taxes are delinquent. Such interest and penalty shall become a part of the tax required in this chapter to be remitted.

(3) As provided in T.C.A. § 7-4-205, willful refusal of a person to collect or remit the tax or willful refusal of an operator of a contracted vehicle to keep accurate records of the tax due and payable is a class C misdemeanor.

(4) Any fine levied in this chapter shall be applicable to each individual transaction involving a contractor of a contracted vehicle for willful refusal to keep accurate records or the willful refusal of a person to collect or remit the tax due and owing. (Code of Ordinance 5.16.130)

(Ord. BL2007-1557 § 4, 2007)


Now accepting credit cards!

A 1.84% 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 contracted vehicle forms are due by the 20th of the month. Failure to submit forms by due date may result in interest and penalty fees.

Contracted Vehicle Form

Contracted Vehicle Calculator

Mailing Address

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