Tennessee § 67-4-1502 Registration of short-term rental unit marketplace - Collection and remittance of tax

Tennessee Statutes

§ 67-4-1502 — Registration of short-term rental unit marketplace - Collection and remittance of tax

Tennessee § 67-4-1502

Title67

This text of Tennessee § 67-4-1502 (Registration of short-term rental unit marketplace - Collection and remittance of tax) 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. § 67-4-1502 (2026).

Text

(a)A short-term rental unit marketplace shall register with the department for the collection and remittance of all the following taxes with respect to the consideration charged for the occupancy of a short-term rental unit:

(1)The privilege tax imposed pursuant to title 7, chapter 4, part 1;

(2)The privilege tax imposed pursuant to title 7, chapter 4, part 2;

(3)The privilege tax imposed pursuant to title 67, chapter 4, part 14; and (4) Any privilege tax on the occupancy of a room provided by any hotel, motel, or similar establishment to a transient for a consideration, where the tax is imposed pursuant to a private act.

(b)Any tax collected pursuant to subsection (a) must be collected by the short-term rental unit marketplace and remitted to the department, in the same manner as pro

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(a) A short-term rental unit marketplace shall register with the department for the collection and remittance of all the following taxes with respect to the consideration charged for the occupancy of a short-term rental unit: (1) The privilege tax imposed pursuant to title 7, chapter 4, part 1; (2) The privilege tax imposed pursuant to title 7, chapter 4, part 2; (3) The privilege tax imposed pursuant to title 67, chapter 4, part 14; and (4) Any privilege tax on the occupancy of a room provided by any hotel, motel, or similar establishment to a transient for a consideration, where the tax is imposed pursuant to a private act. (b) Any tax collected pursuant to subsection (a) must be collected by the short-term rental unit marketplace and remitted to the department, in the same manner as provided by chapter 6 of this title with respect to sales and use tax. The tax collected pursuant to subsection (a) must be collected at the rate adopted by the city, county, or metropolitan government.