Educational Tennessee registry profile · verify current state, local, and platform authority
Tennessee Short-Term Rental Lodging-Tax Profile & Estimator.
Review recorded state and local rate inputs, citations, and remittance-model assumptions for Tennessee. Verify current treatment with the relevant agencies, platforms, and a tax professional.
State profile: review possible host local remittance requirements in Tennessee
This registry profile supplies an educational remittance-model assumption. Verify actual platform coverage, registration, filing, collection, and payment requirements before use.
Educational tax model
Interactive Tennessee Lodging-Tax Scenario Estimator.
Test reservation scenarios, select destination city presets, and compare assumed platform and host collection amounts for professional review.
1. Reservation & destination parameters
2. Modeled tax amount breakdown
Illustrative Double-Entry Record — Review Required
| Account & Description | Debit | Credit |
|---|
Registry source review
Tennessee Lodging-Tax Registry Inputs & References.
Recorded State-Level Rate Inputs
The registry records Tenn. Code Ann. § 67-4-1401 / § 67-6-103, a state-rate input of 7%, for this educational profile. Verify applicable tax types, rates, stay definitions, exemptions, effective dates, and local rules with the relevant agencies.
Cleaning fees, linen charges, and guest-service amounts may receive different treatment. This calculator includes the entered cleaning amount in its model and does not determine taxability.
Recorded Local Local Option Sales Tax & County Hotel Occupancy Tax Inputs
The registry records a local range of 4.75% to 8.75% for educational comparison. Verify the property address, applicable districts, tax base, rate, and effective date locally.
This jurisdiction profile models separate local administration. Verify registration, filing, collection, and remittance requirements with the relevant agencies and a tax professional.
Recorded Tennessee Destination Scenarios
| Destination Market | Jurisdiction / County | Recorded Local-Rate Input | Recorded Combined-Rate Input | Registry Local Citation |
|---|---|---|---|---|
| Nashville / Davidson County (15.75% + $2.50/nt) | Davidson County | 8.75% + $2.50/nt | 15.75% | Metro Nashville Code § 5.12.010 |
| Sevierville / Gatlinburg / Pigeon Forge (12.75%) | Sevier County | 5.75% | 12.75% | Tenn. Code Ann. § 67-4-1402 |
| Memphis / Shelby County (15.75% + $2.00/nt) | Shelby County | 8.75% + $2.00/nt | 15.75% | Shelby County Code § 14-5 |
| Chattanooga / Hamilton County (13.75%) | Hamilton County | 6.75% | 13.75% | Hamilton County Hotel Tax Ord. |
Registration and records questions
Registration, Form & Record References for Tennessee Review.
Registry Registration & Form References
Review registration, account, license, form, frequency, deadline, and zero-return requirements directly with the relevant state and local agencies.
Source-Record Reconciliation Questions
Review gross receipts, platform records, tax amounts, filings, payments, and retention periods with your accountant and the relevant agencies.
- Compare gross reporting and payouts: Reconcile source statements, payment reporting, deposits, refunds, fees, and tax components with your accountant.
- Review lodging-tax source records: Retain available platform and agency evidence and confirm its treatment with your accountant.
- Confirm retention periods: Ask the relevant agencies and your advisers which records and time periods apply to your facts.
Source-linked lodging-tax bookkeeping
Review Tennessee lodging-tax components with source records.
Roxby preserves available lodging-tax components from supported statements for bookkeeping review; it does not determine local filing or remittance obligations.