Hotel/Motel/Short Term Rentals 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/Short Term Rental Host 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 or
Short Term Rental’s income 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
Hotel/Motel and Short Term Rentals Occupancy Tax Form-October 27, 2020 Revision
Airbnb VRBO Occupancy Tax Report Form - August 7, 2018 Revision
to ratify Chapter NO. 167 of The Private Acts of 1979
30 DAY OCCUPANTS EDITABLE
30 Day Occupants
Private Acts of 1979