Hospitality Tax

Hospitality Tax Information

Lodging Tax – (3%) This tax is 3% of the monthly net taxable proceeds from any hotel, motel, cabin, etc., or that which is occupied by transients for a period of less than 30 days within the Sevierville city limits.

Restaurant Tax – (2%) This tax is 2% of the monthly net taxable proceeds of any establishment selling prepared food in the Sevierville city limits, whether for consumption on-premises or off-premises.

Amusement Tax – (2%) This tax is 2% of the monthly net taxable proceeds of any amusement or establishment within the Sevierville city limits, where a fee is charged for admission or entrance (either directly or indirectly).

Business Tax

The City of Sevierville is authorized to collect a tax on the privilege of conducting a business within the city limits. Any business owner subject to the tax must register with the city, pay the appropriate fee and obtain a business license. Businesses are divided into one of four classes. The rate of retail and/or wholesale tax and the renewal date for each business holding a license will depend upon its classification.

Sales Tax

(9.75%) Sales tax revenue is broken-down and disbursed as follows:

• 7% to the State of Tennessee
• 1.50% to the Sevier County School System
• 1.25% to City of Sevierville

Property Tax

$0.4254 cents/one-hundred dollars of assessed value – Property tax is a tax on certain kinds of wealth: real and personal property. The tax rate is applied to an assessment of the value of the taxable property. The assessed value ideally reflects a percentage of the actual value of the property involved. City property taxes are billed out for payment on October 1st and can be paid anytime thereafter, but no later than February 28th of the next calendar year. Any adjustments to assessments must be made by the County tax assessor, whose office is located at the Sevier County Court House, 125 Court Avenue, Sevierville, TN 37862 (865) 453-3242.