Shelby County levies a 5% hotel/motel room occupancy tax on transient lodging, collected by the County Clerk under Chapter 131 of the Private Acts of 1969. STR permit fees are $100 original and $50 renewal, and Tennessee also requires state and local sales tax on stays under 30 days.
The main county charge on short-term lodging is the Shelby County room occupancy tax. Under Chapter 131 of the Private Acts of 1969 (as amended), the County Clerk levies a privilege tax on occupancy in any hotel, motel, or bed and breakfast for each transient, at 5% of the consideration charged by the operator. The county STR permit application requires the owner to certify compliance with Room Occupancy Tax requirements. Tennessee also imposes state and local sales tax on lodging rented fewer than 30 continuous days; since January 1, 2021, STR marketplaces such as Airbnb and Vrbo remit occupancy tax to the state unless they hold a local agreement. County STR permit fees are $100.00 original, $50.00 renewal.
Failing to remit the county room occupancy tax, or the state and local sales tax on stays under 30 days, exposes the operator to back taxes, penalties, and interest. Non-compliance and delinquent property taxes are grounds to revoke the permit.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
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Backyard composting is allowed in Shelby County and has no dedicated permit, but compost and organic material must be managed so it does not become harmful v...
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Shelby County has no ordinance banning or specially permitting artificial turf. Synthetic turf is not counted as living landscaping under the Unified Develop...
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The Memphis and Shelby County Unified Development Code favors native landscaping, directing that trees and shrubs be predominately hardy Tennessee native spe...
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Shelby County has no ordinance prohibiting or specially licensing residential rainwater harvesting. Rain barrels and cisterns are generally allowed, and Tenn...
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Shelby County has no mandatory outdoor watering schedule. Water is supplied by Memphis Light, Gas and Water from the Memphis Sand Aquifer, and MLGW promotes ...
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The Code of Shelby County authorizes the county to compel owners of unincorporated property to cut rank weeds, grasses, and underbrush deemed a health or tra...
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