File and Pay
Short-term rental unit marketplaces should file the local occupancy tax on Schedule F of the sales and use tax return online using the Tennessee Taxpayer Access Point (TNTAP).
Only short-term rental unit marketplaces should remit the local occupancy tax to the department. This includes websites and platforms that facilitate the rental of residential units, including apartments, condominiums, and homes, owned by third-party sellers.
Hotels and bed and breakfasts should continue remitting the local occupancy tax to the appropriate local government.