Legal Documents of Rocky Top

Code of Rocky Top

Table of Contents » Title 5 Municipal Finance and Taxation » Chapter 5 Room Occupancy Tax » § 5-502 Tax levied.
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Title 5
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Title 5, Chapter 1
5-101
§ 5-101
Rocky Top
Title 5 : Municipal Finance and Taxation
Chapter 5 : Room Occupancy Tax

5-502 : Tax levied.

Pursuant to the provisions of Priv. Acts 1985, ch. 59, there is hereby levied on the occupancy in any hotel of each transient a privilege tax of five percent (5%) of the consideration charged by the operator. (1996 Code, § 6-602)