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Hotels & Lodging in Tennessee (2026)

12 rules on the books across Tennessee, 12 cities and counties. Select a rule to read the full details.

Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions

Transient Occupancy Tax

Local hotel and short-term-rental occupancy taxes, who must collect them, remittance schedules, and use of the revenue for tourism, transportation, or housing.

Clarksville

Some Restrictions

Clarksville taxes every transient's hotel stay at 2.75 percent of the amount charged, a rate effective since January 1…

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Collierville

Some Restrictions

The Town of Collierville levies a 5% privilege tax on hotel occupancy by each transient, calculated on the rate the…

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Franklin

Some Restrictions

Franklin charges a 5% privilege tax on every hotel, motel, and short-term rental room billed to transient guests…

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Jackson

Some Restrictions

The City of Jackson levies a 5 percent privilege tax on hotel, motel, tourist court and similar transient lodging under…

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Kingsport

Some Restrictions

The City of Kingsport, Tennessee levies a seven percent privilege tax on the consideration a hotel operator charges a…

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Knox County

Some Restrictions

Knox County levies a privilege tax on hotel stays under 30 days, capped at 5 percent of the room charge if the county…

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Knoxville

Some Restrictions

Knoxville levies a 4% privilege tax on hotel occupancy that operators must collect from guests and remit monthly, and…

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Memphis

Some Restrictions

Memphis charges a 4% privilege tax on hotel and motel room charges under City Code § 5-20-2, collected by operators and…

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Murfreesboro

Some Restrictions

Murfreesboro charges a 5% hotel occupancy tax on every transient guest staying under 30 days, collected by the operator…

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Nashville

Some Restrictions

Metro Nashville charges a 6% hotel occupancy privilege tax on transient stays under 30 days, plus a $2.50 per-room…

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Smyrna

Some Restrictions

The Town of Smyrna, Tennessee levies a privilege tax on transients who occupy a hotel room for less than 30 continuous…

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Spring Hill

Some Restrictions

The City of Spring Hill, Tennessee levies a 4% privilege tax on the consideration charged by the operator of any hotel…

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