Tax Added to Room Invoice — Tax on Short-Term Rental Unit — Collection and Remittance of Tax. [Effective January 1, 2021. See Version Effective Until January 1, 2021.]

1. Law
2. Tennessee Code
3. Consolidated Governments and Local Governmental Functions and Entities
4. Metropolitan Government—tourist Accommodation Tax
5. General Provisions
6. Tax Added to Room Invoice — Tax on Short-Term Rental Unit — Collection and Remittance of Tax. [Effective January 1, 2021. See Version Effective Until January 1, 2021.]

1. The tax shall be added by each and every operator to each invoice prepared by the operator for the occupancy of the operator's hotel, such invoice to be given directly or transmitted to the transient, and the tax shall be collected by the operator from the transient and remitted to the tax collection official.
2. Notwithstanding this part to the contrary, on or after January 1, 2021, the tax, when levied upon the occupancy of a short-term rental unit secured through a short-term rental unit marketplace, must be collected and remitted in accordance with title 67, chapter 4, part 15.

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