Which business types are required to collect and remit this money to the city?

The restaurant tax should be collected by any establishment selling prepared food in the City of Sevierville, whether for consumption on-premises or off-premises. The amusement tax should be collected by any amusement or establishment within the city limits, where a fee is charged for admission or entrance (either directly or indirectly). The lodging tax is collected on overnight stays in any hotel, motel, cabins, resorts, etc. For a complete list of business types required to collect this tax, please review the laws on all three taxes listed on our website.