Hotels & Lodging in Memphis, TN (2026)
3 verified hotels & lodging rules for Memphis, Tennessee, sourced directly from the municipal code and official government pages.
Verified from official government sources
Transient Occupancy Tax
Hotels and short-term rentals in Memphis collect a combined 13.7% lodging tax: 5% Memphis hotel-motel tax, 1.7% Shelby County tourism tax, plus 7% Tennessee state sales tax. Revenue funds tourism marketing, FedExForum, and convention facilities.
Memphis Hotel Tax Stack — 13.7% Total on Lodging
Some RestrictionsHotel Worker Retention
Unlike Los Angeles or Long Beach, Memphis has no hotel worker retention ordinance requiring new owners to retain incumbent staff after sale or rebranding. Tennessee right-to-work and at-will employment doctrines plus state preemption block such local mandates.
Hotel Worker Retention Not Mandated in Memphis
Few RestrictionsHotel Living Wage
Memphis Code Chapter 18-49 requires city contractors and recipients of city economic-development incentives to pay employees a defined living wage indexed annually. Hotel workers benefit only when hotels receive PILOT tax breaks or city contracts; otherwise federal $7.25 minimum applies.