Tennessee § 67-4-1404 Collection - Refund

Tennessee Statutes

§ 67-4-1404 — Collection - Refund

Tennessee § 67-4-1404

Title67

This text of Tennessee § 67-4-1404 (Collection - Refund) 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. § 67-4-1404 (2026).

Text

(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, that person shall receive from the operator a refund or credit for the tax previously collected from or charged to that person, and the operator shall receive credit for the amount of such tax if previously paid or reported to the municipality.

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(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, that person shall receive from the operator a refund or credit for the tax previously collected from or charged to that person, and the operator shall receive credit for the amount of such tax if previously paid or reported to the municipality.