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Hospitality Taxes for Short-Term Rental - Online Marketplaces

  • What is a Short-term Rental Unit? +

    A short-term rental unit is a residential dwelling that is rented, either in full or in part, for less than 30 continuous days. This includes, but is not limited to, a cabin, house, condominium, or apartment. A short-term rental unit is not a hotel or a bed and breakfast establishment. Read More
  • What is a Short-Term Rental Unit Marketplace? +

    Short-term rental unit marketplaces are businesses that receive compensation for providing a platform through which customers rent short-term, residential rental units, such as homes, apartments, and condos from third parties. This does not include hotels, motels, and bed and breakfasts. Read More
  • What is changing? +

    Short-Term Rental Unit Marketplaces are Responsible for Collecting Occupancy Taxes on Marketplace Rentals. Read More
  • When is this taking effect? +

    Public Chapter 787 (2020), effective January 1, 2021, requires short-term rental unit marketplaces to collect and remit local occupancy taxes for short-term rental units rented through a marketplace. Read More
  • What if I rent my property through both a marketplace and directly? +

    You will need to keep track of the earnings separately. You will continue to report direct earnings to the City while the marketplace will report the earnings earned through them.  Read More
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For More Information Visit the department’s website at www.tn.gov/revenue and click on Revenue Help to search for answers or to submit an information request.

Or attached is the link to the Notice: https://www.tn.gov/content/dam/tn/revenue/documents/notices/local_occupancy/occupancy20-20.pdf

document Marketplace Letter Updated 11 18 (89 KB)