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

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 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; and
7. “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.

Download our app to see the most-to-date content.