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54 chapters · 1,257 sections in this title.
Tenn. Code Ann. § 7-4-101 Chapter definitions
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(a) As used in this chapter, unless the context otherwise requires:(1) “Consideration” means the consideration charged, whether or not received, for the occupancy in a hotel valued in money whether to be received in money, goods, labor or otherwise, including all receipts, cash, …
Tenn. Code Ann. § 7-4-102 Authorization, nature and levy of tax — Convention centers
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(a) (1) There is hereby authorized a privilege tax upon the privilege of occupancy in any hotel of each transient in an amount not to exceed three percent (3%) of the consideration charged by the operator, except as provided in subsection (b). The tax so imposed is a privilege ta…
Tenn. Code Ann. § 7-4-103 Tax added to room invoice — Tax on short-term rental unit — Collection and remittance of tax
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(a) The tax shall be added by each and every operator to each invoice prepared by the operator for the occupancy of the operator's hotel, such invoice to be given directly or transmitted to the transient, and the tax shall be collected by the operator from the transient and remit…
Tenn. Code Ann. § 7-4-104 When tax collected and remitted — Compensation to operator for administrative expenses
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(a) The tax levied by this chapter shall be remitted by all operators who lease, rent, or charge for any rooms to the metropolitan department of finance not later than the twentieth of each month next following collection from the transient. The operator is hereby required to col…
