The “Occupancy Program” was approved by the Metropolitan Council on May 25, 1976 (Bill No. 76-143) and was amended on August 9, 2007. As amended, this ordinance levees a 6% tax upon the privilege of occupancy and also have imposed on additional ($2.50) two dollars and fifty cents tax upon occupancy of each hotel room within the territory of the Metropolitan Government of Nashville. The tax so imposed is a city tax upon each occupied room for each night of occupancy.
Effective October 1, 2008, the hotel 2.00 room tax will change from 2.00 to 2.50 approved and signed into law by Mayor Karl Dean and the Metropolitan Council on August 22, 2008. The ordinance, Number BL2008-251 authorizing the collection of an additional fifty cent (.50) that will be used to support events or projects which are found by a committee to have a cumulative total economic impact of the Metropolitan Government of Nashville and Davidson County of greater than five million dollars. This new increase of the city tax so imposed is an additional privilege tax upon each occupied room for each night of occupancy and needs to be collected and remitted to the Davidson County Clerk’s Office on a monthly basis.
This ordinance provides the procedures for collections, enforcement, distribution, and administration of the proceeds thereof and establishing a Tourism and Convention Commission. Chapter 704 of the Public Acts of 1976, as passed by the 89th General Assembly of the State of Tennessee, authorized counties having a Metropolitan form of government to levy a privilege tax upon the occupancy in any hotel, motel, or bed and breakfast of each transient in an amount not to exceed six percent (6%) of the consideration charged by the operator.
Davidson County Clerk’s Office
700 2nd Ave South, Suite 101
Nashville, TN 37210
Hotel / Motel Tax Division
(615) 862-6254 ext. 77136