Tennessee Code Title 67. Taxes and Licenses § 67-4-1404

Current as of January 02, 2024 | Updated by Findlaw Staff

(a)(1) The tax shall be added by each operator to each invoice that the operator prepares and gives directly, or transmits, to the transient for the occupancy of the operator's hotel.

(2) The tax so invoiced shall be collected from the transient by the operator and remitted to the municipality.

(b) When a person has maintained occupancy for thirty (30) continuous days, the operator shall remit the tax for such period to the municipality pursuant to subsection (a) and cease collecting the tax from the person for the remainder of their stay in the operator's hotel.

Previous Part of Code Next Part of Code

Back to Chapter List

Cite this article: FindLaw.com - Tennessee Code Title 67. Taxes and Licenses § 67-4-1404 - last updated January 02, 2024 | https://codes.findlaw.com/tn/title-67-taxes-and-licenses/tn-code-sect-67-4-1404/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Did FindLaw Help You Understand This Legal Issue?

Make It a Preferred Google Search Source

Add to Google

Latest Blog Posts

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)