Hotel/Motel Occupancy Tax Annual Reporting Reminder

The FY26 annual Hotel/Motel Tax reporting form is available for use.

Pursuant to Tennessee Code Annotated § 67-4-1403(c), all municipalities that levy a hotel/motel (i.e. occupancy) tax, whether authorized by statute, private act, ordinance, or resolution, are required to submit an annual written report to the Tennessee Department of Tourist Development within ninety (90) days following the end of the municipality’s fiscal year.

To assist in the reporting process the Tennessee Department of Tourist Development has created the Hotel/Motel Tax Annual Reporting FY26 Process and Submission Form document. This document includes the link to the online reporting form and FAQs to assist in the process.

Questions about submitting the form can be directed to the following email address: TDTD.Research@tn.gov