Finance Department Collections Office

The Metropolitan Collections Office, established by the Metropolitan Council, designates the Department of Finance as the tax collections official of certain taxes and fees.

Our office collects the following tourism taxes and fees:

• Hotel/Short Term Rental Occupancy Tax
• Contracted Vehicle
• Rental Vehicle Surcharges
• Wholesale Liquor
• Wholesale Beer
• Alcohol Beverage Commission Tax
• Franchises Fees

Tax Remittance Process and Mailing Address Changes

Credit Card and e-check payments are accepted online. A 2.3% service fee will be charged on all credit and debit transactions, with a minimum fee of $1.00 per transaction. The e-check fee is $1.00 per transaction. These fees are collected by a third party processor. Metro does not receive any portion of the fees.

Please note, we have made changes to our mailing address and tax remittance process in the Department of Finance Collections Office. Effective immediately, please send physical check payments, along with the proper tax form to:

We have implemented "chapter numbers" by tax type that are now required with your remittance. The new tax forms include chapter numbers. Visit our Additional Information Section to download the new version of the forms for your tax remittance. Failure to include chapter numbers on the documents you submit could result in a delay of processing the paperwork. You will find the new chapter numbers by tax division listed below.

Chapter Number by Tax

• Alcohol Beverage = 550
• Rental Vehicle = 532
• Contracted Vehicle= 516
• Short Term Rental = 510
• Franchise Fees = 608
• Wholesale Beer = 576
• Hotel Occupancy = 512
• Wholesale Liquor = 712

Notice: If you are reporting short term rental taxes and you use a marketplace to rent the unit, see Tennessee House Bill 1830: Local Occupancy Tax Collections for registered marketplaces began on January 1, 2021. For more information, go to the Tennessee Department of Revenue’s website on Local Occupancy Tax or reach out to our office directly.