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
Memphis uses a combined decibel and plainly-audible standard. Residential zones cap noise at roughly 65 dBA daytime and 55 dBA at night, measured at the prop...
Memphis, TN
Memphis restricts leaf blower use to daytime hours under the city noise ordinance. Gas blowers are permitted but must not produce sound that is plainly audib...
Memphis, TN
Memphis regulates amplified music through its noise ordinance, with stricter limits after 11 p.m. on weekdays and midnight on weekends. Beale Street entertai...
Memphis, TN
Outdoor music in Memphis is allowed with permits for events and is restricted in residential neighborhoods to the plainly-audible standard. Beale Street, the...
Memphis, TN
Memphis requires vehicles to park on paved or approved all-weather surfaces. Lawn parking in front yards is prohibited, and driveways must not obstruct the p...
Memphis, TN
Memphis generally allows overnight on-street parking in residential zones unless signs prohibit it. Downtown and certain Midtown blocks have metered or permi...
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