Nashville STR operators pay a $313 annual permit fee plus a Hotel Occupancy Tax of 6–7% on gross rental receipts plus a $2.50/night flat fee. State sales tax of 9.25% also applies, bringing total lodging taxes to approximately 15–16%.
Metro Code §6.28.030 requires the $313 annual permit fee. Nashville's Hotel Occupancy Tax is 6% (with an additional 1% tied to the Titans stadium bond), totaling up to 7% on gross rental receipts, plus a $2.50 per night flat fee. Tennessee state sales tax (7% state + 2.25% local) adds 9.25%. Total combined lodging tax burden is approximately 15.25–16.25% plus $2.50/night. Major platforms (Airbnb, Vrbo) collect and remit state taxes automatically since January 2021. STR operators who use non-registered platforms must remit Hotel Occupancy Tax directly to the Metro Finance Collections Office by the 20th of each month. Annual renewal requires proof of tax payment.
Failure to pay occupancy tax: enforcement by Collections Office; permit non-renewal.
Nashville, TN
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