Hotels & Lodging in Memphis, TN (2026)
1 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
Memphis charges a 4% privilege tax on hotel and motel room charges under City Code § 5-20-2, collected by operators and remitted monthly to the city treasurer. Small hotels are exempt: any property with 45 or fewer rooms charging $35.00 or less per occupied night isn't a taxable 'hotel' at all.
Memphis Hotel/Motel Occupancy Tax Rate
Some RestrictionsMemphis City Code § 5-20-2
The city levies a privilege tax upon the privilege of occupancy in a hotel of each transient. Except as provided below, such tax shall be in the amount of four percent of the consideration charged by the operator for such occupancy. Such tax is a privilege tax upon the transient occupying such room and is to be collected as provided in this chapter. Notwithstanding the foregoing, the city levie...
Looking for Shelby County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Memphis city rules.
Hotels & Lodging in Shelby County →