Hotel/Motel Occupancy Tax Reporting

The Montgomery County Trustee is charged with the responsibility of collecting Hotel/Motel occupancy taxes for Montgomery County. It is the responsibility of each Owner/Manager to report and pay to the Trustee’s Office each month the occupancy taxes.

  • Hotel/Motel 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 12% per annum for both interest and penalty (see line 6 for interest and line 7 for penalty). You may contact the Trustee’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, 30 Day Occupant spreadsheet if applicable, and payment.
  • Lodging/occupancy tax reports/returns are subject to audit by the Montgomery County Trustee’s Office at any time. Audits may be unannounced.

Contact the Montgomery County Trustee’s Office at 931-648-5717 for any questions regarding Hotel/Motel Occupancy Taxes.

Hotel/Motel Occupancy Tax Report Form - July 2021 Revision

Resolution to ratify Chapter NO. 167 of The Private Acts of 1979

30 Day Occupants (editable)

Private Acts of 1979