Legal Documents of Gatlinburg

Code of Gatlinburg

Gatlinburg
Title 5 : Municipal Finance and Taxation
Chapter 6 : Hotel/Motel Tax

5-602 : Levy of tax.

There is hereby levied a privilege tax upon the privilege of occupancy in any hotel of each transient in the amount of three percent (3%) of the consideration charged by the operator. Said tax so imposed is a privilege tax upon the transient occupying said room and is to be collected and distributed as hereinafter provided. (1976 Code, § 6-702)

Date Last Updated: 03/23/2022
Codification Date: 03/01/2000

Officials at Date of Last Codification:

Mayor - Mike Werner

Vice Mayor - Mark McCown

Commissioner - Ryan DeSear

Commissioner - Chad Reagan

Commissioner - Kirby Smith

City Manager - Cindy Cameron Ogle

City Attorney - Ronald E. Sharp