2021 Tennessee Code
Part 14 - Accommodations for Transients — Hotel Occupancy
§ 67-4-1413. Collection and Remittance of Tax on Short-Term Rental Unit. [Effective January 1, 2021.]

Notwithstanding any law to the contrary, on or after January 1, 2021, tax levied upon the privilege of occupancy of a short-term rental unit secured through a short-term rental unit marketplace, pursuant to any private act, must be collected and remitted in accordance with title 67, chapter 4, part 15.

Structure 2021 Tennessee Code

2021 Tennessee Code

Title 67 - Taxes and Licenses

Chapter 4 - Privilege and Excise Taxes

Part 14 - Accommodations for Transients — Hotel Occupancy

§ 67-4-1401. Part Definitions. [Effective Until January 1, 2021. See Version Effective January 1, 2021.]

§ 67-4-1401. Part Definitions. [Effective January 1, 2021. See Version Effective Until January 1, 2021.]

§ 67-4-1403. Disposition of Proceeds

§ 67-4-1407. No Advertising of Rebates

§ 67-4-1409. Records — Inspection

§ 67-4-1411. Deposit of Funds

§ 67-4-1413. Collection and Remittance of Tax on Short-Term Rental Unit. [Effective January 1, 2021.]