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CityRuleLookup

Hotels & Lodging in Knoxville, TN (2026)

1 verified hotels & lodging rules for Knoxville, Tennessee, sourced directly from the municipal code and official government pages.

Verified from official government sources

Transient Occupancy Tax

Knoxville levies a 4% privilege tax on hotel occupancy that operators must collect from guests and remit monthly, and the city treats short-term rental stays the same way.

Knoxville Hotel Occupancy Tax Rate

Some Restrictions

Knoxville Code of Ordinances § 16-522 (Ord. No. O-159-00, § 2, 4-18-00; Ord. No. O-136-2024, § 1, 11-26-24)

There is hereby levied a privilege tax upon the privilege of occupancy in any hotel of each transient in an amount of four (4) percent of the consideration charged by the operator. Said tax so imposed is a privilege tax upon the transient occupying said room and is to be collected and distributed as hereinafter provided.

Looking for Knox County county-wide rules?

County ordinances apply to unincorporated areas and may supplement Knoxville city rules.

Hotels & Lodging in Knox County