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Short Term Rental Occupancy 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

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.

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.

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.