Hotels & Lodging in Smyrna, TN (2026)
1 verified hotels & lodging rules for Smyrna, Tennessee, sourced directly from the municipal code and official government pages.
Verified from official government sources
Transient Occupancy Tax
The Town of Smyrna, Tennessee levies a privilege tax on transients who occupy a hotel room for less than 30 continuous days. The Town Council sets the rate in its annual fee schedule ordinance, operators add it to each invoice, and remittance is due to the Town Clerk/Coordinator by the twentieth of the following month.
Smyrna, Tennessee Hotel/Motel Occupancy Tax
Some RestrictionsSmyrna Municipal Code §§ 5-402, 5-404, 5-406
A privilege tax is hereby levied in the town, upon the privilege of occupancy in any hotel by a transient in an amount not to exceed the limits established in T.C.A. §§ 67-4-1401 et seq., of the consideration charged by the operator. The rate of the tax shall be set by the annual fee schedule ordinance of the Town Council. The tax imposed is a privilege tax upon the transient occupying such roo...
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County ordinances apply to unincorporated areas and may supplement Smyrna city rules.
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