Tennessee Code Title 68. Health, Safety and Environmental Protection § 68-14-511

(a) The permit fee to operate a bed and breakfast establishment shall be one hundred forty dollars ($140).

(b) If the permit fee is delinquent for more than thirty (30) calendar days, a penalty of one-half ( 1/2 ) the permit fee shall be added to the permit fee. If a check is returned for any reason, a penalty of one-half ( 1/2 ) the permit fee shall be added to the permit fee. The permit fee plus any penalty must be paid to the commissioner before the permit is issued.

(c) Ninety-five percent (95%) of permit fees, fines, and penalties collected within a contract county pursuant to this part shall be conveyed by contract to the respective county health department to assist such county health department in implementing the program in the local jurisdiction. This amount shall be calculated based upon fees collected in the contract county during the state's fiscal year multiplied by ninety-five percent (95%).

(d) The permit shall be kept and displayed, in a conspicuous manner, in the office or lobby of the establishment for which it is issued.