A short-term rental unit marketplace that collects the taxes set out in § 67-4-1502(a) is subject to the administration and enforcement provisions in chapter 6, parts 4 and 5 of this title.
Structure 2021 Tennessee Code
Chapter 4 - Privilege and Excise Taxes
Part 15 - Short-Term Rental Unit Marketplace Tax
§ 67-4-1501. Part Definitions. [Effective January 1, 2021.]
§ 67-4-1504. Prohibited Advertising and Statements Relating to Tax. [Effective January 1, 2021.]
§ 67-4-1505. Applicable Administrative and Enforcements Provisions. [Effective January 1, 2021.]
§ 67-4-1507. Promulgation of Rules. [Effective January 1, 2021.]
§ 67-4-1508. Inapplicability of Part — Applicability of Section. [Effective January 1, 2021.]
§ 67-4-1509. Report on Tax Rate Imposed by Local Government. [Effective January 1, 2021.]