Delinquent Tax Notice by Publication

  1. Law
  2. Tennessee Code
  3. Taxes and Licenses
  4. Privilege and Excise Taxes
  5. Accommodations for Transients — Hotel Occupancy
  6. Delinquent Tax Notice by Publication

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  1. This section applies to any city, town, or county in this state, including any county having a metropolitan form of government.
  2. Except as provided in subsection (f), as a preliminary step toward pursuing any remedy available to a city, town, or county by law to collect any taxes due or delinquent under an ordinance, resolution, or private act imposing a tax on the privilege of occupancy in a hotel, the tax collector for the city, town, or county may publish a notice in accordance with subsection (c) that lists the name of each operator who has failed to collect or remit the tax due or delinquent and the amount of the tax due or delinquent, if:
    1. The amount of the tax due or delinquent exceeds ten thousand dollars ($10,000) and has been due or delinquent for one hundred twenty (120) days or more; or
    2. The amount of the tax due or delinquent exceeds fifty thousand dollars ($50,000).
  3. Any city, town, or county that elects to publish a notice as authorized by subsection (b) shall cause the notice to be inserted, once a week for two (2) consecutive weeks in the month of January, in a newspaper of general circulation as defined in § 2-1-104 or one (1) or more newspapers published or widely distributed in the city, town, or county; provided, that if no newspaper is published in the city, town, or county, the notice shall be posted on the courthouse door.
  4. The cost of publication shall be paid by the city, town, or county.
  5. To the extent there is a conflict between this section and any private act, resolution, or ordinance that imposes a tax on the privilege of occupancy in a hotel, this section shall govern. The legislative body of any city or town, by ordinance, or county, by resolution, is authorized to modify the provisions of any ordinance or resolution enacted prior to April 14, 2016, that conflict with this section.
  6. An operator's name and amount of tax due or delinquent shall not be listed on any notice published pursuant to subsection (b) if all or any portion of the tax is at issue in a suit filed by the operator challenging the collection or assessment of the tax.


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