Legal Documents of Rocky Top

Code of Rocky Top

Table of Contents » Title 14 Zoning and Land Use Control » Chapter 3 Short-Term Rental Regulations » § 14-318 Taxes.
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14
Title 14
14-1
Title 14, Chapter 1
14-101
§ 14-101
Rocky Top
Title 14 : Zoning and Land Use Control
Chapter 3 : Short-Term Rental Regulations

14-318 : Taxes.

All short-term rental unit operators are responsible for applicable taxes, including, but not limited to, hotel occupancy privilege tax, local option sales tax, and gross receipts tax to the city, sales tax to the State of Tennessee, and gross receipts tax to the State of Tennessee. (Ord. #594, Oct. 2024)