Nashville has not enacted a commercial parking privilege tax. Unlike Los Angeles or Pittsburgh, downtown garages and Lower Broadway parking lots are not subject to a separate gross-receipts parking surcharge.
Metro Nashville-Davidson County does not impose a percentage-based parking privilege tax on commercial parking operators. Downtown garages serving Music City Center, Bridgestone Arena, Nissan Stadium, and Lower Broadway tourism collect only the standard 7% Tennessee sales tax plus 2.25% local option sales tax on parking fees, totaling 9.25%. There is no additional Metro parking surcharge equivalent to LA's 10% parking occupancy tax or Pittsburgh's 37.5%. Tennessee TCA 67-6-205 explicitly subjects parking fees to general sales tax. Event-night surge pricing on CMA Awards weekends or game days remains unregulated except under general consumer protection laws.
Standard sales tax violations apply: failure to collect or remit is a Class A misdemeanor for willful evasion, with 1% monthly penalty plus interest. There are no parking-specific Metro penalties because no parking-tax ordinance exists.
Nashville, TN
Nashville businesses must obtain a standard business license and pay Metro and state business taxes based on classification 1-5 set by Tennessee, with rates ...
Nashville, TN
Street parking in Nashville is governed by Metro Code Chapter 12.40. General parking is permitted unless posted otherwise, but many downtown and residential ...
See how Nashville's parking tax rules stack up against other locations.
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