Murfreesboro, TN Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 5% of consideration charged
- Applies to
- stays under 30 continuous days
- Remittance due
- 20th of each month
- Delinquent interest
- 12% per year plus 1% monthly
- Collected by
- City Treasurer
Summary
Murfreesboro charges a 5% hotel occupancy tax on every transient guest staying under 30 days, collected by the operator on each invoice and remitted monthly to the City Treasurer under City Code § 18-81.
There is hereby levied, assessed, and imposed, and shall be paid and collected, a privilege tax upon the privilege of occupancy in any hotel of each transient in an amount equal to 5% of the consideration charged by the operator. Such tax is a privilege tax upon the transient occupying the room and is to be collected as provided by this article.
(Ord. No. 83-10 § 2, 06-23-83; Ord. No. 93-O-20 § 1, 05-06-93; Ord. No. 19-O-01, § 1, 1-31-19)
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 18 Update 1).
Full Breakdown
Murfreesboro levies a 5% privilege tax on hotel occupancy under City Code § 18-81, charged to every transient: anyone occupying a room for fewer than 30 continuous days per § 18-80. The definition of 'hotel' sweeps in any structure or portion of a structure offering rooms, lodging, or accommodations to transients for a fee, reaching short-term rental operators as well as traditional motels. Operators add the tax to each invoice, collect it from the guest, and remit it to the City Treasurer by the 20th of the following month per § 18-83. Guests who reach 30 continuous days get a refund or credit for tax already collected per § 18-82.
Violations & Fines
Willful refusal by an operator to collect or remit the tax, or by a transient to pay it, is unlawful and punishable by a fine up to $50.00 per occurrence, plus 12% annual interest and a 1% monthly penalty on delinquent amounts.
Frequently Asked Questions
Does the tax apply to Airbnb-style short-term rentals?
Who actually pays the hotel occupancy tax?
What happens if a guest stays 30 or more days?
Sources & Official References
Other rules in Murfreesboro
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