STR operators in Memphis must collect and remit a total lodging tax of approximately 12%: 7% state sales tax + 5% Shelby County lodging tax (TCA §67-4-1401). Additionally, a city occupancy privilege tax and $2/bedroom/night assessment applies. Monthly filing by the 20th.
Tennessee imposes 7% state sales tax on transient accommodations (under 30 days). Memphis levies additional local option sales tax (varies, 1.5 to 2.75%). Some cities/counties also impose a local hotel/motel tax. Platforms (Airbnb, Vrbo) collect and remit state and local taxes. Tennessee has no state income tax, making sales and lodging tax revenue particularly important. TN Dept. of Revenue administers state taxes.
Non-remittance: penalties + interest per TN Dept. of Revenue. Tax evasion: Class E felony for large amounts.
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...
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