Legal Documents of Pittman Center

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. Such tax is a privilege tax upon the transient occupying such room and is to be collected and distributed as provided in this chapter.

Those persons acting as representatives of, engaged in duties in conjunction with, and acting under the auspices of those organizations having valid certificates of exemption issued by the Commissioner of the Tennessee Department of Revenue as provided for in Tennessee Code Annotated, § 67-6-322(a)(1) and those religious institutions which have received a determination of exemption from the Internal Revenue Service under 501(c)(3) of the Internal Revenue Code (26 U.S.C. 501(c)(3)) and are currently operating under it, are exempt from the provisions of this chapter provided that proof of the existence of such certification of exemption or determination of exemption is presented to the operator prior to submittal of the invoice to the transient for payment. A copy of such proof shall be submitted to the municipality as part of the required monthly tax return. (2000 Code, § 5-302)