Legal Documents of Rocky Top

Code of Rocky Top

Rocky Top
Title 5 : Municipal Finance and Taxation
Chapter 5 : Room Occupancy Tax

5-503 : Collection of tax.

Said tax shall be added by each and every operator to each invoice prepared by the operator for the occupancy of his hotel, such invoice to be given directly or transmitted to the transient, and shall be collected by such operator from the transient and remitted to the city recorder. (1996 Code, § 6-603)