How to file Hotel Occupancy Taxes in Nashville

[Jonathan117]

Hello Nashville AirBnb Hosts!

Here are the steps needed for getting through the tax collection/payment process for Metro Nashville. Note that this is for Hotel Occupancy Tax only (6% plus $2.50/night). It does not cover the sales tax collection/payment process.  

1. Apply for a Hotel Occupancy Privilege Tax Account Number here. They will email you the number. (one-time only)
2. Download the Hotel Occupancy Form [pdf]. 
3. Download this handy Hotel Occupancy Tax calculator I created in Excel you can use to help you calculate the figures and complete the form. Simply enter some figures (gross receipts, number of guest nights, e.g.) and it will tell you what to enter on each line on the form. It even calculates penalties if you wind up filing late. Download it here. 
4. Complete the Hotel Occupancy Form. Use the account number you got in step 1 when filing. You can use the "text tool" in Acrobat Reader to enter the figures online (rather than print it out and hand-write them in). Save a copy so you can simply update the form next month (rather than complete it every time).
5. [OPTIONAL] If you want to pay by credit card (rather than check), download, print out and complete the Credit Card Authorization Form. You'll pay a 2.3% fee for doing this.
6. Print out, sign and mail in the form along with payment (or completed CC auth form) by the 20th of the following month, otherwise you will also need to pay penalties.

I had a conversation with a rep from the Metro (Nashville) Collections this week. He mentioned that the city has plans to implement a system for filing and paying these taxes online. I won't hold my breath, but it's good to know they're working on improving the process.

If anyone has a handy reference for filing state taxes, please LMK.

HTH!

Jonathan

References: http://www.nashville.gov/Finance/Office-of-the-Treasurer/Collections/Hotel-Occupancy-Privilege-Tax.a...

[A-and-J0]

Thank you!!!!!!

[Bevy-And-Ian0]

what falls under "allowed deductible and excludable receipts"?

thanks!

[Jonathan117]

There aren't many exemptions. Here is verbiage from the Short Term Rental Occupancy Tax website:

Exemptions

The law provides for only two classes of exemptions. (1) A tenant who has occupied room space for thirty or more continuous days is not required to pay the tax after the thirtieth day. (2) Local, state or federal governmental agencies, when fees are paid by those agencies.

However, the law does NOT exempt private schools, corporations, fraternal organizations, religious groups, hospitals, private universities, members of military or representatives of foreign governments.

[Cassandra51]

Does this mean deductible expenses associated with hosting, like supplies etc?

[Stephanie411]

Did anyone ever find out what the allowed deductible and/or excludable receipts would be?

[Jonathan117]

Looks like they made my little spreadsheet the "official" calculator on the 

Short Term Rental Occupancy Tax website! 🙂

http://www.nashville.gov/News-Media/News-Article/ID/6204/Hotel-Occupancy-Tax-Calculator.aspx

[Brianna0]

Any word on being able to pay online yet?

[Candace32]

Hello, 

Are there allowed deductions?  Cleaning products, refreshments, toilet paper etc?  

[Blake-And-Shane0]

Hey I was wondering, does anyone know how long it takes to receive your Hotel Occupancy Privilege Account number? Should it be right after you apply through the nashville.gov website, or does it usually take a few days? 

[Jaime139]

I just dealt with this, I applied online twice with no number issued.  I called today and she did the process with me over the phone and gave me the account number.  She was super helpful, Piper Jones in the Division of Collections.  615-862-6213.

[Andrew644]

Thx

[Blake-And-Shane0]

Hey does anyone know how long it took to get their Hotel Occupancy Privilege number in their email after they applied for it through the .gov website? Is it hours, days, or right after applying? 

[Anonymous]

Good read!

[Anonymous]

Hi Jonathan-

Thanks for sharing great info. I emailed County Clerk’s office today regarding payments. Here are the answers I got to my questions. This may help someone else. 

QUESTION:

1. Hotel Occupancy Tax only (6% plus $2.50/night) is clear. But when is it due, annually or monthly?

ANSWER: Hotel Occupancy Taxes are due monthly. Taxes are due by the 20th of every month. (All on March’s revenue is due postmarked by April 20th.)

QUESTION:

2. This does not cover the sales tax collection/payment process. How do I find out that fee? 

ANSWER:  Sales Tax is remitted to the TN Dept. Of Revenue. That information can be found through www.tn.gov. Also, Airbnb is remitting Sales Tax for their hosts as of March 1, 2018.

Sherre