Tennessee Statutes
§ 67-4-1401 — Part definitions
Tennessee § 67-4-1401
JurisdictionTennessee
Title67
This text of Tennessee § 67-4-1401 (Part definitions) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Tenn. Code Ann. § 67-4-1401 (2026).
Text
As used in this part, unless the context otherwise requires:
(1)"Consideration" means the consideration charged, whether or not received, for the occupancy in a hotel valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits, property and services of any kind or nature without any deduction therefrom whatsoever. Nothing in this definition shall be construed to imply that consideration is charged when the space provided to the person is complimentary from the operator and no consideration is charged to or received from any person;
(2)"Hotel" means any structure or space, or any portion thereof, that is occupied or intended or designed for occupancy by transients for dwelling, lodging, or sleeping purposes, and includes privately, pu
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Related
City of Goodlettsville v. Priceline.com, Inc.
267 F.R.D. 523 (M.D. Tennessee, 2010)
Harold Lovelace, D/B/A The Last Chance Club v. City of Knoxville
(Court of Appeals of Tennessee, 2001)
Legislative History
Amended by 2021 Tenn. Acts, ch. 496, s 1, eff. 7/1/2021. Amended by 2021 Tenn. Acts, ch. 496, s 2, eff. 7/1/2021. Amended by 2021 Tenn. Acts, ch. 334, s 1, eff. 7/1/2021. Amended by 2021 Tenn. Acts, ch. 264, Secs.s3, s4 eff. 4/30/2021. Amended by 2020 Tenn. Acts, ch. 787, s 7, eff. 1/1/2021. Amended by 2020 Tenn. Acts, ch. 787, s 6, eff. 1/1/2021. Amended by 2015 Tenn. Acts, ch. 395, s 1, eff. 5/8/2015. Acts 1988, ch. 982, § 2.
Nearby Sections
15
§ 67-1-1001
Part definitions§ 67-1-1002
Grounds§ 67-1-1004
Ineffective against bona fide purchaser§ 67-1-1005
Duty to back assess or reassess - Citation§ 67-1-1006
Obtaining evidence§ 67-1-1008
Penalty and costs§ 67-1-1011
Records and reports§ 67-1-103
Study of tax laws - Report§ 67-1-104
Tax administration fundCite This Page — Counsel Stack
Bluebook (online)
Tennessee § 67-4-1401, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/67-4-1401.