Tennessee · Taxes
Tennessee lodging tax by city
Short-term stays in Tennessee owe the 7% state sales tax plus a local option sales tax, and most cities and counties add a local hotel/occupancy tax on top. Here are the local rates we track.
| City | Local occupancy tax | Administered by |
|---|---|---|
| Chattanooga | 4% | — |
| Franklin | — | — |
| Gatlinburg | — | — |
| Knoxville | — | — |
| Memphis | — | — |
| Murfreesboro | 5% | City of Murfreesboro |
| Nashville | 7% | Metropolitan Government of Nashville & Davidson County, Department of Finance - Office of the Treasurer / Collections |
| Pigeon Forge | — | — |
| Sevierville | — | — |
Plus Tennessee’s 7% state sales tax and a local option sales tax (about 2.25–2.75%). Nashville, Gatlinburg, and Pigeon Forge add their own occupancy taxes — see each city’s page for the combined rate.
Informational summary of publicly available sources; not legal advice. Verify against the linked official sources.