Town of Nolensville – Hotel/Motel Occupancy Tax

The Town of Nolensville, in accordance with Tennessee law (T.C.A. § 67-4-1402), is authorized to levy a Hotel/Motel Occupancy Tax. The Board of Commissioners adopted Ordinance 21-24 to amend Title 5 of the Municipal Code to create Chapter 6, Hotel/Motel Tax in accordance with state statute. This tax applies to hotels, motels, and short-term rental units including but not limited to those booked through Airbnb and Vrbo within The Town of Nolensville.

Key Details:

• Registration Required:  Every person to whom a permit is issued shall at all times keep a standard register in which the names shall be inscribed of all guest renting or occupying a room. The register shall be open at all times for inspection by the Town.

• Tax Rate: The privilege tax is an amount equal to 4% of the consideration charged by the operator.

• Remission to Town: The tax levied shall be remitted by the operator to the Town no later than the 20th day of each month for the preceding month. The operator shall also file all required additional monthly report utilizing forms available from the Town.

• Operator to Keep Records:  The operator is required to keep and preserve for a period of three (3) years all records as may be necessary to determine the amount of such tax and such records shall be available for inspection by the Town.

• Use of Revenue: All tax revenues will be utilized exclusively for tourism and tourism development within the Town of Nolensville, as stipulated by T.C.A. § 67-4-1403.

• Short-term Rentals: For short-term rental units secured through online platforms, the tax must be collected and remitted to the Tennessee Department of Revenue.

For more information, please visit www.nolensvilletn.gov, or contact the Finance Director at cmerle@nolensvilletn.gov, or contact the Town Recorder at mluster@nolensvilletn.gov.

Please make checks payable to the Town of Nolensville. Mail to: Town of Nolensville, Attention Finance, 7218 Nolensville Road, Nolensville, TN 37135

LINE-BY-LINE INSTRUCTIONS

1. List the total number of rooms/spaces for occupancy rented during the month.

2. List the gross receipts for occupancy of rooms/spaces rented during the month.

3. TCA provides for only one class of exemption. A tenant who has occupied room space for thirty (30) or more continuous days is not required to pay the tax after the thirtieth day. Residents who have already been in residency thirty or more days are exempt.

4. Subtract Line 3 from Line 2.

5. Take the amount on Line 4 and multiply it by 0.04.

6. If your return is late, multiply Line 5 by 0.01 for each month or fraction thereof. This is your penalty for late payment.

7. If your return is late, multiply Line 5 by 0.12 and the number of 30-day periods late.   This is your interest for late payment.

8. If your payment is remitted on or before 20th of succeeding month, deduct 2% of amount on Line 5. To calculate amount of deduction, multiply Line 5 by 0.02.

9. Add Lines 5, 6, 7, and 8 (deduction) to calculate total tax due for this report.

Records should be preserved for a period of three (3) years at your principal place of business or at some location convenient to the Town Recorder or Finance Director of the Town of Nolensville available for public inspection. 

For more information, please contact the Finance Director at cmerle@nolensvilletn.gov, or contact the Town Recorder at mluster@nolensvilletn.gov.