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Hotel Occupancy Privilege Tax

Forms

Now accepting credit cards!

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.

Mailing Address

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

Definitions

"Hotel" means any structure, or any portion of any structure, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes within the area of the jurisdiction of the metropolitan government, and includes any hotel, inn, tourist court, tourist camp, tourist cabin, motel or any place in which rooms, lodgings or accommodations are furnished to transients for a consideration.

"Consideration" means the consideration charged, whether or not received, for the occupancy in a hotel valued in money whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits, property and services of any kind or nature without any deduction therefrom whatsoever. Nothing in this definition shall be construed to imply that consideration is charged when the space provided to the person is complimentary from the operator and no consideration is charged to or received from any person.

"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 Ordinance 5.12.010)

Legal Basis of Tax

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.

Hotel Occupancy Tax Audits

Based on a review of Hotel Occupancy Tax audits conducted from July 2013 thru June 2014, hotel operators are encouraged to implement the following recommendations.

  1. Documentation for room revenue, number of rooms rented, adjustments to revenue, justification for out of service rooms, and exemption claims should be retained for 36 months.
  2. Solicit independent Service Organization Control 1 Reports from computer lodging system service providers. This will help ensure the accuracy of financial and statics reports used to prepare hotel occupancy tax returns.

Both recommendations will assist in ensuring accuracy of information used to calculate and verify tax filings.(Audit of Hotel Occupancy Taxes July 2016 Through January 2019)