Legal Documents of Kingston

Code of Kingston

Table of Contents » Title 5 Municipal Finance and Taxation » Chapter 6 Hotel/Motel Privilege Taxes » § 5-608 Privilege tax levied; use.
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Title 5
5-1
Title 5, Chapter 1
5-101
§ 5-101
Kingston
Title 5 : Municipal Finance and Taxation
Chapter 6 : Hotel/Motel Privilege Taxes

5-608 : Privilege tax levied; use.

  1. Pursuant to the provisions of Tennessee Code Annotated, §§ 67-4-1401 to 67-4-1425, there is hereby levied a privilege of occupancy in any hotel of each transient. From and after the operative date of this chapter, the rate of the levy shall be five percent (5%) of the consideration charged by the operator. This privilege tax shall be collected pursuant to and subject to the provisions of these statutory provisions. The fiscal officer shall be designed as the authorized collector to administer and enforce this chapter and these statutory provisions.
  2. The proceeds received from this tax shall be available for the city's general fund. Proceeds of this tax may not be used to provide a subsidy in any form to any hotel or motel. (2009 Code, § 5-608, modified)