Welcome to the Hotel/Motel Tax Department…

HOTEL/MOTEL TAX…is a privilege tax on the occupancy of any rooms, lodgings, or accommodations furnished to transients by a hotel, inn, tourist court, tourist cabin, campground motel, or any place in which rooms, lodgings, or accommodations are furnished transients for a consideration in Rutherford County.

HOTEL/MOTEL TAX…is due by the 20^th of each month following the month for which report is due.  Penalty and Interest accrue daily on delinquent Hotel/Motel Tax.

HOTEL/MOTEL TAX…can be filed quarterly if operator collects less than $100.00 tax monthly.  Quarterly Reports will be due on the 20^th of April, July, October and January.

HOTEL/MOTEL TAX FORM (PDF format, click here for further instruction)