Hotel/Motel Airbnb VRBO Tax
Hotel/Motel Airbnb VRBO Reporting
The Montgomery County Trustee is charged with the responsibility of collecting Hotel/Motel Airbnb & VRBO 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.
- The Hotel/Motel Airbnb & VRBO 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 Airbnb 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 Airbnb & VRBO Taxes.
Hotel/Motel Airbnb VRBO Occupancy Tax Report Form - August 7, 2018 Revision
Resolution to ratify Chapter NO. 167 of The Private Acts of 1979
30 DAY OCCUPANTS EDITABLE
30 Day Occupants
Private Acts of 1979