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2023 Tennessee Code
Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107)
Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206)
Part 14 - ACCOMMODATIONS FOR TRANSIENTS - HOTEL OCCUPANCY (§§ 67-4-1401 — 67-4-1425)
- Section 67-4-1401 - Part definitions
- Section 67-4-1402 - Levy of tax authorized - Delinquent notice by publication
- Section 67-4-1403 - Disposition of proceeds
- Section 67-4-1404 - Collection - Refund
- Section 67-4-1405 - Remittance of tax
- Section 67-4-1406 - Monthly tax return - Annual audit
- Section 67-4-1407 - No advertising of rebates
- Section 67-4-1408 - Delinquent taxes - Interest and penalty
- Section 67-4-1409 - Records - Inspection
- Section 67-4-1410 - Administration and enforcement - Remedies of taxpayers
- Section 67-4-1411 - Deposit of funds
- Section 67-4-1412 - Delinquent tax notice by publication
- Section 67-4-1413 - Collection and remittance of tax on short-term rental unit
- Section 67-4-1414 - Privilege tax in existence before July 1, 2021
- Section 67-4-1415 - Additional privilege tax
- Section 67-4-1416 - 67-4-1424 - Reserved
- Section 67-4-1425 - [Repealed]
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