Memphis Short-Term Rental & Occupancy Tax Rules

Taxation and Finance Tennessee 4 Minutes Read ยท published February 08, 2026 Flag of Tennessee

In Memphis, Tennessee, short-term rental hosts and hotels must follow municipal occupancy tax and licensing rules that affect listing, collection, reporting, and enforcement. This guide summarizes who is responsible, where to register, typical filing steps, and how enforcement works under Memphis ordinances and revenue practices. It highlights practical action steps for hosts, managers, and platform operators to remain compliant and avoid penalties.

Check registration and local requirements before listing any short-term rental.

Overview of the tax framework

Memphis administers local occupancy and lodging taxes through its revenue office and enforces collection under city code provisions and state tax rules. Hosts commonly must register with the city revenue office, collect the applicable occupancy tax from guests, and remit periodic returns according to municipal deadlines. Platforms may have reporting obligations under the city code and state law. For official registration and tax remittance guidance, consult the city revenue page here[1] and the municipal code here[2]. State-level rules on transient accommodations are available from the Tennessee Department of Revenue here[3].

Penalties & Enforcement

Enforcement is carried out by the City of Memphis revenue or licensing divisions and may include administrative notices, assessments, fines, and collection actions. Exact monetary fines, escalation, and continuance penalties are governed by the city code and administrative rules; where an exact figure is not shown on the cited administrative page, the text below notes that fact and points to the controlling source.

  • Fines: specific dollar amounts for occupancy tax violations are not specified on the cited page and must be confirmed in the municipal code and revenue enforcement notices.[2]
  • Escalation: first-offence versus repeat/continuing offence procedures are described in ordinance enforcement chapters; the cited administrative pages do not list a standard range of escalating dollar fines.[2]
  • Non-monetary sanctions: the city may issue orders to cease operations, suspend licenses, place liens, or refer matters to court for collection; check city enforcement procedures for specifics.[1]
  • Enforcer and complaints: the City of Memphis Revenue/Finance division handles tax administration and complaint intake; use the city revenue contact page for reporting and inquiries.[1]
  • Appeals and review: appeal routes are set by ordinance or administrative rule; time limits for filing an appeal or protest are specified in the city code or revenue procedures and should be checked on the official pages listed above.
If a penalty amount is critical to your decision, obtain the ordinance text or an official revenue assessment notice before acting.

Applications & Forms

Registration, license, and tax return forms are issued by the City of Memphis Revenue Department or available within the municipal business licensing system. If a specific named form or filing fee is required, it will be listed on the city's revenue or licensing pages; where a form is not published on the cited page, that fact is noted below.

  • Registration: hosts typically must register a business or lodging account with the City of Memphis Revenue Department; confirm the required registration form on the revenue webpage.[1]
  • Fees: any registration or application fees are listed with the form on the official site; if absent there, the fee is not specified on the cited page.[1]
  • Submission: the city accepts online submissions and payments where available; review the revenue office instructions for method and deadlines.[1]
Some short-term rental platforms provide tax remittance tools but hosts remain ultimately responsible for compliance.

Common violations and typical responses

  • Failure to register a rental or business account with the city.
  • Failure to collect or remit occupancy tax.
  • Incorrect reporting of gross receipts or booking nights.
  • Operating after a suspension or without a required local permit.

Action steps for hosts and managers

  • Register with the City of Memphis Revenue Department and obtain any required business or lodging account number.[1]
  • Determine the applicable local occupancy tax rate and set up your listings to collect the tax from guests.
  • File returns and remit collected tax on the schedule required by the city; retain detailed records for audits.
  • If you receive a notice or assessment, review the ordinance, pay timely, or file the prescribed appeal within the time limit stated in the notice or code.

FAQ

Do short-term rentals in Memphis have to collect local occupancy tax?
Yes; hosts are generally required to collect and remit local occupancy taxes under Memphis administrative rules and municipal code. See the City of Memphis Revenue Department for registration and remittance guidance.[1]
How do I register my property with the city?
Register through the City of Memphis Revenue or licensing portal and follow the business/lodging account instructions; specific forms and online submission options are available on the city revenue page.[1]
What happens if I fail to remit occupancy tax?
Nonpayment can result in assessments, fines, orders to cease operations, liens, or court collection; exact penalty amounts and escalation procedures are detailed in the municipal code and revenue enforcement materials.[2]
Can I appeal a tax assessment?
Yes; the municipal code and revenue procedures describe appeal and protest routes and any time limits for filing a challenge. Check the ordinance text and the revenue office instructions for deadlines and forms.[2]

How-To

  1. Confirm whether your property qualifies as a short-term rental under Memphis code and collect required registration information.
  2. Register with the City of Memphis Revenue Department and obtain any account or license number indicated for lodging operators.[1]
  3. Configure listings and booking channels to collect the correct occupancy tax from guests and keep transaction records.
  4. File periodic tax returns and remit collected tax by the due date; if unsure, contact the revenue office before the deadline.
  5. If you receive a notice, follow the appeal instructions in the notice or city code and submit any protest within the stated time limit.

Key Takeaways

  • Register with the City of Memphis Revenue Department before listing to avoid compliance gaps.
  • Collect, report, and retain records of occupancy tax collections and remittances.

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