Do short-term rentals in New South Memphis need to collect hotel occupancy tax?

Generally yes if the rental meets the municipal definition of a lodging transaction; confirm with City of Memphis Finance for local rules and registration steps.

How often must franchise and excise taxes be filed?

Filing frequency depends on business size and classification; refer to the Tennessee Department of Revenue for schedules and thresholds.

What happens if I fail to remit occupancy tax?

Enforcement can include fines, collection orders, liens and permit actions; specific penalties and appeal time limits are set by ordinance or statute and should be confirmed with the enforcing office.

New South Memphis Hotel Occupancy & Franchise Tax

Taxation and Finance Tennessee 4 Minutes Read · published February 08, 2026

In New South Memphis, Tennessee lodging operators must follow city and state rules for hotel occupancy taxes and franchise-related business taxes. This guide explains who must register, typical filing steps, enforcement pathways, and where to find official forms and contacts. It is tailored to small hotels, short-term rentals and inns operating in New South Memphis and points to the municipal and state offices that administer collection and compliance.

Overview

Operators in New South Memphis typically face two distinct obligations: a local hotel occupancy (lodging) tax collected by the municipal finance office and state-level franchise and excise obligations administered by the Tennessee Department of Revenue. The City of Memphis Finance Department provides local collections and business licensing guidance (City Finance)^[1]. The Tennessee Department of Revenue publishes rules and forms for franchise and excise taxes that can apply to incorporated or otherwise taxable business entities operating lodging in Tennessee (Tennessee Dept of Revenue)^[2].

Who Must Register

Businesses offering paid lodging in New South Memphis, including hotels, motels, inns and certain short-term rentals.
Owners or managers that collect room rent from guests or list properties on short-term rental platforms.
Out-of-state businesses with a taxable presence in Memphis should contact the city revenue office for registration rules.

Tax Base and Filing

Hotel occupancy taxes are normally charged on room rent and related charges; the exact local rate and taxable base are set by municipal ordinance and by local practice, not fully specified on the cited city page.^[1]
Franchise and excise taxes are state-administered; details on calculation, rates, and filing frequency are described by the Tennessee Department of Revenue.^[2]
Filing schedules (monthly, quarterly, annual) depend on gross receipts and business classification and should be confirmed with the city revenue office or the Tennessee Department of Revenue.

Penalties & Enforcement

Enforcement for lodging tax compliance in New South Memphis is carried out by the City of Memphis finance or revenue collection office for local occupancy taxes and by the Tennessee Department of Revenue for franchise and excise matters. Where the municipal code or the cited pages do not state specific fines or remedies, those figures are not specified on the cited page and operators must consult the listed offices for exact amounts.^[1]^[2]

Fine amounts: not specified on the cited page; contact the City of Memphis Finance Division or Tennessee Department of Revenue for current penalty schedules.
Escalation: first offence, repeat and continuing offences and increased daily fines are governed by ordinance or state statute and are not fully specified on the cited pages.
Non-monetary sanctions: the enforcer may issue collection orders, lien notices, permit suspensions or refer cases for civil or criminal action; specific remedies are defined in municipal code or state law.
Enforcer and complaints: City of Memphis Finance (revenue/collections) enforces local occupancy tax; Tennessee Department of Revenue enforces franchise/excise tax rules. Use the official contact pages linked in Resources to file a complaint or request an inspection.^[1]^[2]
Appeals and review: appeal routes typically include administrative review at the enforcing office and judicial review; time limits for filing appeals are governed by municipal ordinance or state statute and are not specified on the cited pages.
Defences and discretion: exemptions, reasonable excuse defenses, or approved variances must be sought via permit or formal application where available.

Keep complete records of nightly rents, invoices and platform reports for at least the period required by the enforcing agency.

Applications & Forms

The City of Memphis and the Tennessee Department of Revenue provide registration and tax forms. Specific form names and numbers are not consistently listed on the cited municipal pages; check the Tennessee Department of Revenue franchise and excise page for state forms and the City of Memphis Finance Division for local registration and payment portals.^[1]^[2]

No single universal city form is specified on the cited city page; contact City Finance for the local occupancy tax registration form.
Tennessee franchise and excise forms are published by the Tennessee Department of Revenue; form numbers and e-file instructions are available on the state site.^[2]

How-To

Confirm whether your lodging business must register for a local occupancy tax and a state franchise/excise account.
Contact City of Memphis Finance to obtain local registration steps and payment portal information.^[1]
Register with the Tennessee Department of Revenue if your entity is subject to franchise or excise taxes and obtain required state accounts.^[2]
Collect and remit hotel occupancy taxes on each taxable transaction and file state tax returns according to the schedules provided by the authorities.
If you receive a notice, follow the administrative appeal steps on the enforcing office page and preserve records while filing any appeal within the stated deadline.

FAQ

Do short-term rentals in New South Memphis need to collect hotel occupancy tax?: Generally yes if the rental meets the municipal definition of a lodging transaction; confirm with City of Memphis Finance for local rules and registration steps.^[1]
How often must franchise and excise taxes be filed?: Filing frequency depends on business size and classification; refer to the Tennessee Department of Revenue for schedules and thresholds.^[2]
What happens if I fail to remit occupancy tax?: Enforcement can include fines, collection orders, liens and permit actions; specific penalties and appeal time limits are set by ordinance or statute and should be confirmed with the enforcing office.

Key Takeaways

Register locally with City of Memphis Finance and with the state if franchise/excise applies.
Collect occupancy tax on taxable room rents and remit on the schedule required by the city.
Maintain accurate nightly-rent records and platform reports for audit and appeals.