Tennessee § 67-4-1404 - Collection — Refund.
Full text of Tennessee Tennessee Code Annotated § 67-4-1404 — Collection — Refund., with citation guidance and answers to common questions.
§ 67-4-1404. Collection — Refund.
The tax shall be added by each operator to each invoice that the operator prepares and gives directly, or transmits, to the transient for the occupancy of the operator's hotel. The tax so invoiced shall be collected from the transient by the operator and remitted to the municipality. When a person has maintained occupancy for thirty (30) continuous days, that person shall receive from the operator a refund or credit for the tax previously collected from or charged to that person, and the operator shall receive credit for the amount of such tax if previously paid or reported to the municipality. Acts 1988, ch. 982, § 5. Attorney General Opinions. Sales tax is due on short-term rentals of homes, apartments, and rooms in Tennessee that are arranged through websites. These rentals qualify as “hotels” subject to a hotel occupancy privilege tax. The property owner is ultimately responsible for collecting and paying the taxes. OAG 15-78, 2015 Tenn. AG LEXIS 79 (12/1/2015).
Frequently Asked Questions About Tennessee § 67-4-1404
What does Tennessee Code Annotated § 67-4-1404 cover?
Section 67-4-1404 ("Collection — Refund.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 67-4-1404?
A common citation format is "Tennessee Code Annotated § 67-4-1404" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 67-4-1404 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.