TCA § 67-4-1502 — Registration of short-term rental unit marketplace — Collection and remittance of tax

A short-term rental unit marketplace shall register with the department for the collection and remittance of all the following taxes with respect to the consideration charged for the occupancy of a short-term rental unit: The privilege tax imposed pursuant to title 7, chapter 4, part 1; The privilege tax imposed pursuant to title 7, chapter 4, part 2; The privilege tax imposed pursuant to title 67, chapter 4, part 14; and Any privilege tax on the occupancy of a room provided by any hotel, motel, or similar establishment to a transient for a consideration, where the tax is imposed pursuant to a private act. Any tax collected pursuant to subsection (a) must be collected by the short-term rental unit marketplace and remitted to the department, in the same manner as provided by chapter 6 of this title with respect to sales and use tax. The tax collected pursuant to subsection (a) must be collected at the rate adopted by the city, county, or metropolitan government.