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 RestrictionsClarksville taxes every transient's hotel stay at 2.75 percent of the amount charged, a rate effective since January 1…
Read full rule →Collierville
Some RestrictionsThe Town of Collierville levies a 5% privilege tax on hotel occupancy by each transient, calculated on the rate the…
Read full rule →Franklin
Some RestrictionsFranklin charges a 5% privilege tax on every hotel, motel, and short-term rental room billed to transient guests…
Read full rule →Jackson
Some RestrictionsThe City of Jackson levies a 5 percent privilege tax on hotel, motel, tourist court and similar transient lodging under…
Read full rule →Kingsport
Some RestrictionsThe City of Kingsport, Tennessee levies a seven percent privilege tax on the consideration a hotel operator charges a…
Read full rule →Knox County
Some RestrictionsKnox County levies a privilege tax on hotel stays under 30 days, capped at 5 percent of the room charge if the county…
Read full rule →Knoxville
Some RestrictionsKnoxville levies a 4% privilege tax on hotel occupancy that operators must collect from guests and remit monthly, and…
Read full rule →Memphis
Some RestrictionsMemphis charges a 4% privilege tax on hotel and motel room charges under City Code § 5-20-2, collected by operators and…
Read full rule →Murfreesboro
Some RestrictionsMurfreesboro charges a 5% hotel occupancy tax on every transient guest staying under 30 days, collected by the operator…
Read full rule →Nashville
Some RestrictionsMetro Nashville charges a 6% hotel occupancy privilege tax on transient stays under 30 days, plus a $2.50 per-room…
Read full rule →Smyrna
Some RestrictionsThe Town of Smyrna, Tennessee levies a privilege tax on transients who occupy a hotel room for less than 30 continuous…
Read full rule →Spring Hill
Some RestrictionsThe City of Spring Hill, Tennessee levies a 4% privilege tax on the consideration charged by the operator of any hotel…
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