We are closed to in-person payments. However, we now have an online portal to pay your taxes.
Yes. The State of Tennessee will be collecting Hotel Occupancy Taxes for the Metropolitan Government, only through marketplaces that are registered with the state. If your marketplace is not registered with the state and is not collecting Hotel Occupancy Taxes for you, you must remit your tax payment directly to the Metropolitan Government Collection’s Office.
No, postmarking by the 20th is acceptable.
No, the tax percentage will remain the same.
No, monthly returns and exemption reports are available for download on the Hotel Occupancy web page.
Yes, if the exemption report is not submitted with the monthly return the exemption amount will not be allowed and a debit will be issued for the difference. Exemption reports are only required when exemptions are listed.
No. Codes Department requires a receipt of paid Occupancy taxes.
No, section two nightly rentals are to the number of nights booked within the entire reporting month.
No, Interest and Penalty cannot be waived.
No. There are only 2 classes of exemptions that do not pay the hotel occupancy tax.
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 paid by those agencies.
Email your Hotel Occupancy Tax account number to [email protected] and ask for a closed account letter.
