Collection — Refund

Tenn. Code Ann. § 67-4-1404, under Accommodations for Transients — Hotel Occupancy.

Tenn. Code Ann. § 67-4-1404

(a) (1) The tax shall be added by each operator to each invoice that the operator prepares and gives directly, or transmits, to the transient for the occupancy of the operator's hotel.(2) The tax so invoiced shall be collected from the transient by the operator and remitted to the municipality.

(1) The tax shall be added by each operator to each invoice that the operator prepares and gives directly, or transmits, to the transient for the occupancy of the operator's hotel.

(2) The tax so invoiced shall be collected from the transient by the operator and remitted to the municipality.

(b) When a person has maintained occupancy for thirty (30) continuous days, the operator shall remit the tax for such period to the municipality pursuant to subsection (a) and cease collecting the tax from the person for the remainder of their stay in the operator’s hotel.