February 20, 2020

Hotel/ Motel/ Occupancy Tax Information

Occupancy Tax Return

Occupancy Tax Return (fillable)

30 Day Occupant Spreadsheet

Hotel/Motel Airbnb VRBO Reporting

The Robertson County Clerk is charged with the responsibility of collecting the local occupancy tax, also known as the hotel/motel tax, a tax imposed by local governments on the privilege of occupancy in any hotel or similar place that provides accommodations for transients. This tax has historically been collected by local governments.

Beginning January 1, 2021, short-term rental unit marketplaces (Air BNB, VRBO, HomeAway, etc) that offer residential dwellings for rent for less than 30 continuous days must remit the occupancy tax to the Department of Revenue. This includes websites and platforms that facilitate the rental of residential units, including apartments, condominiums, and homes, owned by third-party sellers.

Short-term rental unit marketplaces that have contracted with local governments to remit the occupancy tax should continue remitting the tax pursuant to those agreements.

Hotels and bed and breakfasts should continue remitting the local occupancy tax to the appropriate local government.

Hotel/Motel/Campground & all other occupancy taxes for Robertson County.  It is the responsibility of each Owner/Manager to report and pay to the Clerk’s Office each month the occupancy taxes.

  • The Hotel/Motel/Campground/Other Occupancy Tax Report Form and payment deadline is the 20th day of each month following the collection month.  After that date, interest and penalty each begin at a rate of 8.75% per annum for interest and 1% for penalty (see line 6 for interest and line 7 for penalty).  If you are renting solely through a Marketplace, you are still required to file a $0 report each month to the local government. You may contact the Clerk’s Office to assist you in computing the interest and penalty.
  • NOTE: If you have a 30-Day Occupant, you will need to complete a 30-Day Occupant Spreadsheet.  A 30-Day Occupant is defined as a tenant who occupied room space for thirty or more continuous days; that person is not required to pay the tax after the thirtieth day.  The 30-Day Occupant Spreadsheet needs to be completed every month ONLY if you have 30-Day Occupants.  Each month the Occupancy Tax Report Form should be submitted along with a copy of the Tennessee sales tax report or AirBnb income report, 30 Day Occupant spreadsheet if applicable and payment.
  • Lodging/occupancy tax reports/returns are subject to audit by the Robertson County Clerk’s Office at any time.  Audits may be unannounced.
  • Contact the Robertson County Clerk’s Office at 615-384-5895 for any questions regarding Hotel/Motel/Campground/AirBnb/VRBO/Other Occupancy Taxes.