Blount County, lodging tax increased, additional lodging tax levied, collection and distribution provided for

Blount County can raise guests' lodging taxes

Beginning October 1, 2026, Blount County's Commission can levy a 4% lodging tax, an additional 1%, and up to $3 per room per night. Guests may pay these taxes through their lodging bills, but the Commission must choose to levy them. Taxable lodging charges include room charges and charges for personal property and services furnished in the room. Rentals or services taxed under Article 1 of Chapter 23 of Title 40 are exempt from the percentage taxes; the nightly tax's exemption covers Division 1 of that article. The nightly tax also excludes stays of 30 continuous days or more. The county collects these taxes using state lodging-tax rules and applicable exemptions. Unpaid percentage taxes, interest, and penalties are debts owed to the county, secured by property liens and enforceable through remedies comparable to state lodging-tax remedies. Revenue goes to the county tourism fund for tourism promotion, beautification, park and recreation projects, and covered-bridge maintenance. The county can deduct reasonable collection costs from nightly-tax revenue before depositing it.