February 20, 2020

Hotel/ Motel/ Occupancy Tax Information

Occupancy Tax Return

30 Day Occupant Spreadsheet

Hotel/Motel Airbnb VRBO Reporting

The Robertson County Clerk is charged with the responsibility of collecting Hotel/Motel/Campground/Airbnb/VRBO & 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/Airbnb/VRBO/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).  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.