Nashville Hotel Occupancy Tax Registration Guide

Taxation and Finance Tennessee 3 Minutes Read ยท published February 07, 2026 Flag of Tennessee

Overview

Operators of hotels, motels, short-term rentals and other lodging in Nashville, Tennessee must register and remit the citys hotel occupancy (lodging) tax before collecting guest payments. This guide summarizes who must register, where to register, basic filing expectations, and the department that enforces the tax. For official registration steps and forms consult the Metropolitan Governments Finance pages for Hotel Occupancy Tax[1].

Register before accepting paying guests to avoid late penalties.

Who must register

Any person or business that rents lodging for periods of less than 30 days in Nashville is generally required to register for and collect the local hotel occupancy tax. Registration applies to hotels, motels, inns, bed-and-breakfasts, and many short-term rentals that facilitate paid stays.

Registration & Collection Basics

Registration typically requires providing business contact information, business tax account details, and the type of lodging offered. Registered operators must collect the specified city occupancy tax from guests, file periodic returns, and remit payments by the stated due dates. Specific forms, filing frequency, reporting format, and payment methods are published by the Finance department on the official page referenced above[1].

Penalties & Enforcement

The Metropolitan Government enforces collection and remittance of hotel occupancy tax through its Finance or Revenue division and may investigate complaints, audit records, assess unpaid tax, and impose penalties and interest. Exact fine amounts and statutory dollar figures are not specified on the cited page; see the official Finance page for any published penalty schedule or enforcement procedures[1].

  • Fines or civil penalties: not specified on the cited page; enforcement actions are described generally on the Finance page.[1]
  • Escalation: first, repeat, and continuing offences are handled under Metro enforcement procedures and may include assessments and interest; specific tiers are not specified on the cited page.[1]
  • Non-monetary sanctions: audit orders, collection liens, administrative orders, or referral for civil or criminal action may apply as described by Finance; precise remedies are not specified on the cited page.[1]
  • Enforcer and complaints: Finance/Revenue Division is the primary contact for enforcement, audits, and to report potential noncompliance; use the official contact channels listed by Finance.[1]
If you receive an audit notice respond promptly and preserve requested records.

Applications & Forms

The Finance department publishes registration and return forms needed to register, report, and remit hotel occupancy tax. The specific form names, numbers, fees, and filing deadlines are available on the Finance hotel-occupancy web page; if a named form or fee is required but not published there, it is not specified on the cited page[1].

Common Violations

  • Failure to register before collecting rent.
  • Under-collection or non-remittance of collected occupancy tax.
  • Poor recordkeeping or failure to retain receipts and guest folios.
Keeping clear daily records reduces audit risk and simplifies returns.

Action steps

  • Confirm whether your lodging is subject to Nashville occupancy tax by reviewing the Finance guidance and local code.[1]
  • Register with the Metropolitan Finance or Revenue Division and request the correct return forms and filing schedule.[1]
  • Begin collecting the specified local occupancy tax on guest charges and remit according to the published schedule.
  • Retain records for the period required by Metro code and cooperate with any audit requests.

FAQ

Who must collect Nashville hotel occupancy tax?
Any operator renting lodging in Nashville for short-term stays generally must register and collect the local occupancy tax; consult the Finance page for details.[1]
How often do I file returns?
Filing frequency (monthly, quarterly, or annually) and due dates are published by the Finance department on its hotel occupancy guidance page and may depend on gross receipts; if not posted, the Finance page does not specify the schedule.[1]
What records should I keep?
Keep guest receipts, folios, reservation records, and bank records sufficient to document taxable receipts for the period required by Metro code and Finance instructions.[1]

How-To

  1. Determine whether your lodging falls under Nashvilles hotel occupancy tax rules by reviewing official Finance guidance.[1]
  2. Register with the Metropolitan Finance/Revenue Division and request any needed business tax account numbers or forms.[1]
  3. Collect the required occupancy tax from guests on each taxable rental transaction and issue receipts.
  4. Complete and file the required occupancy tax return by the stated due date and remit payment using the Finance departments accepted methods.
  5. Retain records and respond promptly to any audit or compliance notice from Finance.

Key Takeaways

  • Register early and collect the correct local occupancy tax rate.
  • Keep clear records and file returns on time to avoid enforcement action.

Help and Support / Resources

  1. [1] City of Nashville - Hotel Occupancy Tax (Finance)

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