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Tennesseans 12+: Now Eligible for a COVID-19 Vaccine
Marketplace Sellers, Marketplace Facilitators & Out-of-State Dealers
Revenue Extends Certain Tax Filing Deadlines. Click here for more information.
If you are a single member LLC and received an assessment that you believe is in error, please call (615) 253-0700.

Due Date and Tax Rates

Due Date

The local occupancy tax is due monthly on the 20th day of each month.

Tax Rates

The local occupancy tax is levied by local governments and the tax rate varies by jurisdiction. The short-term rental unit marketplace must collect the tax at the rate adopted by the city, county, or metropolitan government.  The local occupancy tax rate list is a complete and up-to-date list of the tax rate in each jurisdiction.