Nashville imposes a 6% Metro hotel occupancy privilege tax plus a 1% tourism surcharge on top of the 7% Tennessee state sales tax for stays under 30 continuous days.
Metro Nashville-Davidson County levies a hotel occupancy privilege tax under Metro Code Title 5.12 authorized by TCA 67-4-1401 et seq. Operators of hotels, motels, inns, and short-term rental properties collect 6% of gross room charges plus a 1% Music City Convention Center tourism surcharge. Tennessee adds 7% state sales tax, bringing total guest-paid lodging tax to roughly 14% before local sales tax. Stays of 30 or more continuous days to the same occupant are exempt. Operators must register with the Metro Treasurer, file monthly returns, and remit collections by the 20th of the following month. Revenue funds tourism infrastructure including the Music City Center.
Failure to collect or remit the privilege tax results in penalties of 1% per month plus interest, license revocation, and personal liability for the operator. Knowingly failing to remit collected taxes is a Class A misdemeanor.
Nashville, TN
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