Part Definitions. [Effective January 1, 2021. See Version Effective Until January 1, 2021.]

  1. Law
  2. Tennessee Code
  3. Taxes and Licenses
  4. Privilege and Excise Taxes
  5. Accommodations for Transients — Hotel Occupancy
  6. Part Definitions. [Effective January 1, 2021. See Version Effective Until January 1, 2021.]

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As used in this part, unless the context otherwise requires:

  1. “Consideration” means the consideration charged, whether or not received, for the occupancy in a hotel valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits, property and services of any kind or nature without any deduction therefrom whatsoever. Nothing in this definition shall be construed to imply that consideration is charged when the space provided to the person is complimentary from the operator and no consideration is charged to or received from any person;
  2. “Hotel” means any structure or space, or any portion thereof, that is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist camp, tourist court, tourist cabin, motel, short-term rental unit or any place in which rooms, lodgings or accommodations are furnished to transients for consideration;
  3. “Municipality” means an incorporated city that has adopted home rule in accordance with the Constitution of Tennessee, article XI, § 9;
  4. “Occupancy” means the use or possession, or the right to the use or possession, of any room, lodgings or accommodations in any hotel;
  5. “Operator” means the person operating the hotel, whether as owner, lessee or otherwise;
  6. “Person” means any individual, or group of individuals, that occupies the same room;
  7. “Residential dwelling” means a cabin, house, or structure used or designed to be used as an abode or home of a person, family, or household, and includes a single-family dwelling, a portion of a single-family dwelling, or an individual residential dwelling in a multi-dwelling building, such as an apartment building, condominium, cooperative, or timeshare;
  8. “Short-term rental unit” means a residential dwelling that is rented wholly or partially for a fee for a period of less than thirty (30) continuous days and does not include a hotel as defined in § 68-14-302 or a bed and breakfast establishment or a bed and breakfast homestay as those terms are defined in § 68-14-502;
  9. “Short-term rental unit marketplace” means any person or entity that provides a platform for compensation, through which a third party offers to rent a short-term rental unit to an occupant; and
  10. “Transient” means any person who exercises occupancy or is entitled to occupancy of any rooms, lodgings or accommodations in a hotel for a period of less than thirty (30) continuous days.


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