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.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Nashville, TN
Nashville has no general Metro Code ordinance restricting lawn ornaments, garden statues, or yard decorations on private residential property. Items must sta...
Nashville, TN
Nashville has no specific Metro Code ordinance regulating inflatable holiday displays on private residential property. Inflatables must remain on the propert...
Nashville, TN
Nashville does not have a dedicated ordinance regulating residential holiday lighting. General electrical safety, nuisance, and historic district rules apply...
Nashville, TN
Permanent outdoor kitchens in Nashville require Metro Codes permits when they include gas lines, plumbing, electrical work, or structures. Built-in grills wi...
Nashville, TN
Nashville treats smokers and solid-fuel cooking devices under the International Fire Code Section 308 as adopted by Metro Code. Use on combustible balconies ...
Nashville, TN
Nashville follows the International Fire Code (IFC) Section 308 as adopted by Metro Code Title 10. Use of propane grills and open-flame cooking devices on co...
See how Nashville's parking tax rules stack up against other locations.
Help us keep this page accurate. If you notice an error or outdated information, let us know.