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2020 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 4 - Privilege and Excise Taxes
Part 15 - Short-Term Rental Unit Marketplace Tax
§ 67-4-1502. Registration of Short-Term Rental Unit Marketplace — Collection and Remittance of Tax. [Effective January 1, 2021.]
Universal Citation: TN Code § 67-4-1502 (2020)
- A short-term rental unit marketplace shall register with the department for the collection and remittance of all the following taxes with respect to the consideration charged for the occupancy of a short-term rental unit:
- The privilege tax imposed pursuant to title 7, chapter 4, part 1;
- The privilege tax imposed pursuant to title 7, chapter 4, part 2;
- The privilege tax imposed pursuant to title 67, chapter 4, part 14; and
- Any privilege tax on the occupancy of a room provided by any hotel, motel, or similar establishment to a transient for a consideration, where the tax is imposed pursuant to a private act.
- Any tax collected pursuant to subsection (a) must be collected by the short-term rental unit marketplace and remitted to the department, in the same manner as provided by chapter 6 of this title with respect to sales and use tax. The tax collected pursuant to subsection (a) must be collected at the rate adopted by the city, county, or metropolitan government.
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