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 Code authorizes a 5% city hotel-motel occupancy tax under enabling state law (TCA 67-4-1401), Shelby County adds 1.7% for tourism and convention purposes, and Tennessee imposes 7% state sales tax on lodging. Total 13.7% applies to room charges plus mandatory fees. Operators file monthly with the city Treasury and quarterly with state Revenue. The tax funds Memphis Tourism marketing, FedExForum debt service, Renasant Convention Center operations, and Beale Street infrastructure. Short-term rentals (Airbnb, Vrbo) collect identically; platforms remit on behalf of hosts.
Failure to collect or remit triggers state and city tax liens, 25% penalty, interest, and possible business-license revocation plus criminal tax-evasion charges.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Memphis, TN
The City of Memphis does not regulate yard ornaments on private property. Statuary, religious displays, and decorative landscape elements are generally allow...
Memphis, TN
Memphis has no ordinance setting size, height, or hours limits for inflatable holiday displays on private residential property. Wind and severe weather (thun...
Memphis, TN
Memphis does not impose specific install-by or take-down-by dates for holiday lights on private property. Holiday-light regulation in Memphis is overwhelming...
Memphis, TN
Built-in outdoor kitchens in Memphis require permits from Construction Code Enforcement for gas-line installation, electrical work, plumbing, and any structu...
Memphis, TN
Memphis - the global capital of dry-rub barbecue - has no smoker-specific ordinance for single-family use, and the cultural and culinary tradition of backyar...
Memphis, TN
Memphis adopts the International Fire Code through Chapter 9 (Fire Prevention) with local amendments, including IFC Section 308 prohibiting open-flame cookin...
See how Memphis's transient occupancy tax rules stack up against other locations.
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