On December 20, 2022, the Metropolitan Government of Nashville and Davidson County adopted BL2022-1529 to increase the rate of the Hotel Occupancy Tax by an additional 1%. The effective date to begin collection of the additional 1% tax is July 1, 2023.1 Post July 1, 2023, the new levy for the local occupancy tax will be 7%, the nightly fee will stay the same at $2.50.
Application of Increased Tax Rate
The additional 1% Hotel Occupancy Tax shall be applied to the consideration charged by an operator for the privilege of occupancy of a hotel or similar place that provides accommodations for transients within the territory of the Metropolitan Government. This 1% increase shall be in addition to all other taxes and fees currently levied by the Metropolitan Government upon the privilege of occupancy of a hotel or similar place that provides accommodations for transients.
The additional tax shall be collected and remitted by an operator in the same manner and at the same time as the current Hotel Occupancy Tax and shall be subject to the same enforcement, recordkeeping, and penalties and interest provisions as provided for by law.
For more information about the Hotel Occupancy Tax, contact the Metropolitan Collections Office at Collections.Office@nashville.gov or 615-862-6215, or visit our Pay Hotel Occupancy Privilege Tax page.
References: Metropolitan Code of Law 5.12.150; Tenn. Code Ann. § 67-4-1415
Note: If the Sports Authority of the Metropolitan Government of Nashville and Davidson County has not issued revenue bonds related to the construction of a new, enclosed football stadium by January 1, 2024, the additional 1 percent Hotel Occupancy Privilege Tax will expire on such date.
Original source can be found here.
