How do I find the controlling ordinance for business tax or hotel fees?

Consult the Murfreesboro municipal code for the specific chapters and sections that establish business taxes and hotel occupancy fees. The municipal code is the controlling source for ordinance language.

When are returns and payments due?

Due dates depend on the filing frequency set by ordinance and by the Finance Department; exact deadlines are posted with the city forms or provided by Finance.

What if I can’t pay by the due date?

Contact the City Finance Department immediately to discuss options; the municipal code authorizes penalties and interest for late payments and outlines collection remedies.

Murfreesboro Business and Hotel Taxes Guide

Taxation and Finance Tennessee 3 Minutes Read · published February 21, 2026

Murfreesboro, Tennessee requires businesses and lodging operators that conduct taxable activity inside city limits to register, file returns, and remit city business taxes or hotel occupancy fees. This guide explains where to find the controlling municipal ordinance, which city office enforces payments, the basic filing steps, common penalties and appeal routes, and where to get official forms and help.

What city taxes cover

City business taxes typically apply to gross receipts or a per-business classification and hotel occupancy fees apply to short-term lodging sold within Murfreesboro city limits. Local ordinance language and taxable bases are set in the city code; see the municipal code for the controlling provisions municipal code of Murfreesboro^[1].

Registering and filing

Obtain a city business license or register the business with the City Finance Department before engaging in taxable activity.
File returns on the schedule set by ordinance (monthly, quarterly, or annual) and meet the city's filing deadlines.
Calculate tax due per the ordinance rules applicable to your industry and lodging nights; remit payment with the return.
Contact the Finance Department or Business License unit for registration help, payment options, and account inquiries.

Penalties & Enforcement

The municipal code sets the enforcement framework for unpaid or late city business taxes and hotel occupancy fees. Specific fine amounts and interest rates are not specified on the cited code page; consult the Finance Department for exact penalty and interest schedules ^[1].

Monetary penalties: not specified on the cited page; the code authorizes fines and interest as allowed by ordinance and administrative rules ^[1].
Escalation: the ordinance provides for first, repeat, and continuing violations but exact escalation ranges are not specified on the cited page ^[1].
Non-monetary sanctions: administrative orders, collection actions, account holds, and referral to courts or collection agencies are authorized by the code ^[1].
Enforcer and complaints: City Finance Department - Business License/Revenue division handles inspections, audits, and complaints; contact details are in the Help and Support section below.
Appeals and review: the code provides administrative appeal or judicial review routes; exact time limits for appeals are not specified on the cited page and should be confirmed with the Finance Department ^[1].

Applications & Forms

The city publishes business license applications and hotel/motel occupancy tax return forms through its Finance or Business License pages. Specific form names, form numbers, filing fees, and submission methods are not specified on the cited municipal code page; obtain forms and fee schedules directly from the City Finance Department or its online portal. See Help and Support / Resources below for official form links.

Common violations

Operating without registering for a city business license.
Failure to file timely returns or to report gross receipts accurately.
Failure to remit hotel occupancy fees collected from guests.

Action steps

Step 1: Confirm whether your activity is taxable under the municipal code and note the filing frequency.
Step 2: Register for a city business license via the City Finance Department before opening.
Step 3: Keep accurate sales and occupancy records for filings and potential audits.
Step 4: File returns and pay electronically or by the city's accepted methods by the due dates.
Step 5: If you receive a notice, follow the appeal instructions on the notice and contact the Finance Department promptly.

FAQ

How do I find the controlling ordinance for business tax or hotel fees?: Consult the Murfreesboro municipal code for the specific chapters and sections that establish business taxes and hotel occupancy fees. The municipal code is the controlling source for ordinance language.^[1]
When are returns and payments due?: Due dates depend on the filing frequency set by ordinance and by the Finance Department; exact deadlines are posted with the city forms or provided by Finance.
What if I can’t pay by the due date?: Contact the City Finance Department immediately to discuss options; the municipal code authorizes penalties and interest for late payments and outlines collection remedies.^[1]

How-To

Determine whether your business activity or lodging is taxable under Murfreesboro city ordinances.
Register for a city business license or lodging account with the City Finance Department.
Collect and preserve records of gross receipts and room nights to support returns.
Complete the city filing form for the applicable period and calculate tax due.
Submit the return and payment by the city’s accepted method and keep proof of filing and payment.

Key Takeaways

Register and file on time to avoid penalties and enforcement actions.
Maintain clear records of receipts and occupancy nights to support returns and audits.

Help and Support / Resources

[1] Murfreesboro Code of Ordinances - municipal code