Tenn. Code § 67-4-1413
Current through Acts 2023-2024, ch. 1069
Notwithstanding any law to the contrary, on or after January 1, 2021, tax levied upon the privilege of occupancy of a short-term rental unit secured through a short-term rental unit marketplace, pursuant to any private act, must be collected and remitted in accordance with title 67, chapter 4, part 15.
T.C.A. § 67-4-1413