reglab/housing_qa huggingface dataset:
TN Code § 67-4-1411 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 14 - Accommodations for Transients — Hotel Occupancy|§ 67-4-1411. Deposit of Funds

 The proceeds of the tax authorized by this part shall be allocated to and placed in the general fund or other fund of the municipality to be used for the purposes stated in § 67-4-1403.
TN Code § 67-4-1412 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 14 - Accommodations for Transients — Hotel Occupancy|§ 67-4-1412. Delinquent Tax Notice by Publication

  This section applies to any city, town, or county in this state, including any county having a metropolitan form of government.   Except as provided in subsection (f), as a preliminary step toward pursuing any remedy available to a city, town, or county by law to collect any taxes due or delinquent under an ordinance, resolution, or private act imposing a tax on the privilege of occupancy in a hotel, the tax collector for the city, town, or county may publish a notice in accordance with subsection (c) that lists the name of each operator who has failed to collect or remit the tax due or delinquent and the amount of the tax due or delinquent, if:  The amount of the tax due or delinquent exceeds ten thousand dollars ($10,000) and has been due or delinquent for one hundred twenty (120) days or more; or   The amount of the tax due or delinquent exceeds fifty thousand dollars ($50,000).     Any city, town, or county that elects to publish a notice as authorized by subsection (b) shall cause the notice to be inserted, once a week for two (2) consecutive weeks in the month of January, in a newspaper of general circulation as defined in § 2-1-104 or one (1) or more newspapers published or widely distributed in the city, town, or county; provided, that if no newspaper is published in the city, town, or county, the notice shall be posted on the courthouse door.   The cost of publication shall be paid by the city, town, or county.   To the extent there is a conflict between this section and any private act, resolution, or ordinance that imposes a tax on the privilege of occupancy in a hotel, this section shall govern. The legislative body of any city or town, by ordinance, or county, by resolution, is authorized to modify the provisions of any ordinance or resolution enacted prior to April 14, 2016, that conflict with this section.   An operator's name and amount of tax due or delinquent shall not be listed on any notice published pursuant to subsection (b) if all or any portion of the tax is at issue in a suit filed by the operator challenging the collection or assessment of the tax.
TN Code § 67-4-1413 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 14 - Accommodations for Transients — Hotel Occupancy|§ 67-4-1413. Collection and Remittance of Tax on Short-Term Rental Unit. [Effective January 1, 2021.]

 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.
TN Code § 67-4-1501 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 15 - Short-Term Rental Unit Marketplace Tax|§ 67-4-1501. Part Definitions. [Effective January 1, 2021.]

 As used in this part:   “Consideration” means the consideration charged, whether or not received, for the occupancy in a short-term rental unit valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits, property, and services of any kind or nature without any deduction therefrom whatsoever. Nothing in this definition implies that consideration is charged when the space provided to the person is complimentary from the operator and no consideration is charged to or received from any person;   “Department” means the department of revenue;   “Occupancy” means the use or possession, or the right to the use or possession, of any room, lodgings, or accommodations in a short-term rental unit;   “Residential dwelling” means a cabin, house, or structure used or designed to be used as an abode or home of a person, family, or household, and includes a single-family dwelling, a portion of a single-family dwelling, or an individual residential dwelling in a multi-dwelling building, such as an apartment building, condominium, cooperative, or timeshare;   “Short-term rental unit” means a residential dwelling that is rented wholly or partially for a fee for a period of less than thirty (30) continuous days and does not include a hotel as defined in § 68-14-302 or a bed and breakfast establishment or a bed and breakfast homestay as those terms are defined in § 68-14-502;   “Short-term rental unit marketplace” means any person or entity operating in this state that provides a platform for compensation, through which a third party offers to rent a short-term rental unit to an occupant;   “Short-term rental unit provider” means any person or entity engaged in renting any short-term rental unit offered through a short-term rental unit marketplace;   “Short-term rental unit transaction” means any transaction in which there is a charge to an occupant by a short-term rental unit provider for the occupancy of a short-term rental unit; and   “Transient” means any person who exercises occupancy or is entitled to occupancy of any short-term rental unit for a period of less than thirty (30) continuous days.
TN Code § 67-4-1502 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 15 - Short-Term Rental Unit Marketplace Tax|§ 67-4-1502. Registration of Short-Term Rental Unit Marketplace — Collection and Remittance of Tax. [Effective January 1, 2021.]

  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.
TN Code § 67-4-1503 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 15 - Short-Term Rental Unit Marketplace Tax|§ 67-4-1503. Collection and Remittance of Tax — Monthly Report and Remittance — Audits — Confidentiality of Information. [Effective January 1, 2021.]

 For purposes of this part:   A short-term rental unit marketplace shall, with respect to each short-term rental unit transaction facilitated by the short-term rental unit marketplace, collect and remit the taxes set out in § 67-4-1502(a), even if the transaction is occasional or isolated as contemplated in § 67-6-102(8)(B);   A short-term rental unit marketplace shall report its taxes collected pursuant to § 67-4-1502(a) on a monthly basis and remit the aggregate total amounts for each respective jurisdiction for each month;   Taxes payable by a short-term rental unit marketplace in accordance with § 67-4-1502(a) are subject to audit only by the department at the commissioner's sole discretion. Audits of a short-term rental unit marketplace must be conducted solely on the basis of the tax identification number associated with each short-term rental unit marketplace and shall not be conducted directly or indirectly on any individual short-term rental unit provider or any transient to whom short-term rental units are furnished. An audit described in this subdivision (3) must be conducted on the basis of returns filed by the short-term rental unit marketplace with the department, and if requested by the short-term rental unit marketplace, must include all tax types for which the short-term rental unit marketplace is required to collect and remit pursuant to § 67-4-1502(a); and   If a short-term rental unit marketplace is required to disclose any personally identifiable information relating to any short-term rental unit provider or transient to whom a short-term rental unit is furnished, such information is confidential pursuant to § 67-1-1702.
TN Code § 67-4-1504 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 15 - Short-Term Rental Unit Marketplace Tax|§ 67-4-1504. Prohibited Advertising and Statements Relating to Tax. [Effective January 1, 2021.]

 A short-term rental unit marketplace shall not advertise or state in any manner, whether directly or indirectly, that any tax set out in § 67-4-1502(a)(1)-(4), in whole or in part, will be assumed or absorbed by the short-term rental unit provider, not be added to the occupancy, or be refunded.
TN Code § 67-4-1505 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 15 - Short-Term Rental Unit Marketplace Tax|§ 67-4-1505. Applicable Administrative and Enforcements Provisions. [Effective January 1, 2021.]

 A short-term rental unit marketplace that collects the taxes set out in § 67-4-1502(a) is subject to the administration and enforcement provisions in chapter 6, parts 4 and 5 of this title.
TN Code § 67-4-1506 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 15 - Short-Term Rental Unit Marketplace Tax|§ 67-4-1506. Monthly Distribution of Collected Taxes — Deduction of Administrative Fee. [Effective January 1, 2021.]

 The department shall distribute the taxes collected pursuant to this part on a monthly basis to the applicable local governing body in which the short-term rental unit was located and for which the tax was collected. The department may deduct an administration fee of one and one hundred twenty-five thousandths percent (1.125%) of the collected tax to cover its expenses of administering the collection and distribution of the tax.
TN Code § 67-4-1507 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 15 - Short-Term Rental Unit Marketplace Tax|§ 67-4-1507. Promulgation of Rules. [Effective January 1, 2021.]

 The department may promulgate rules in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, not inconsistent with this chapter, other laws, or the constitution of this state or the United States, for the enforcement of this chapter and the collection of revenues under this chapter.
TN Code § 67-4-1508 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 15 - Short-Term Rental Unit Marketplace Tax|§ 67-4-1508. Inapplicability of Part — Applicability of Section. [Effective January 1, 2021.]

 This part is not applicable when, upon January 1, 2021, a local governing body is a party to a valid contract that includes terms related to the collection and remittance of the taxes set out in § 67-4-1502(a), with a short-term rental unit marketplace. This section applies only while the contract, or any successor agreement, remains valid and effective. If the contract terminates and no successor agreement is executed, then the taxes must be collected and remitted in accordance with this part.
TN Code § 67-4-1509 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 15 - Short-Term Rental Unit Marketplace Tax|§ 67-4-1509. Report on Tax Rate Imposed by Local Government. [Effective January 1, 2021.]

 Annually, on a date determined by the department and on a form created and provided by the department, every local government that imposes a tax set out in § 67-4-1502(a)(1)-(4) shall certify and report to the department the tax rate imposed by the local government. In the event of changes to the rate, the local government shall notify the department, in the manner prescribed by the department. The department shall collect the rate information and make the information accessible to the public.
TN Code § 67-4-1601 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 16 - Pre-Disposal Fee|§ 67-4-1601. Administration and Collection

 The pre-disposal fee imposed by this part shall be in addition to all privilege taxes elsewhere imposed. The fee imposed by this part shall be administered and collected by the commissioner of revenue.
TN Code § 67-4-1602 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 16 - Pre-Disposal Fee|§ 67-4-1602. Part Definitions

 As used in this part, unless the context otherwise requires:   “Commissioner” means the commissioner of revenue;   “Dealer” means every person engaged in the sale of new tires in this state, including persons making sales by mail or common carrier into Tennessee and having a constitutional nexus with Tennessee for sales tax purposes;   “Department” means the department of revenue;   “Motor vehicle” means any vehicle used in the transportation of persons or property on streets or highways, including automobiles, motorcycles, trucks, trailers, semi-trailers and truck/semi-trailer combinations, and also including farm tractors, trailers and machinery, but not including vehicles propelled solely by human muscular power, such as bicycles;   “New tire” means a tire that has not previously been used in the regular operation of a motor vehicle and does not include a tire that has been recapped or retreaded;   “Retail sale” means every sale of new tires for any purpose other than resale;   “Sale” means any transfer of title or possession, or both, exchange, barter, lease or rental, conditional or otherwise, in any manner or by any means whatsoever, of new tires, but does not include the sale of new tires as a component part of a new or used motor vehicle;   “Sale for resale” means every sale for the purpose of resale and not for use and consumption that is properly supported by a sales tax resale certificate; and   “Tire” means a continuous solid or pneumatic rubber covering encircling the wheel of a motor vehicle.
TN Code § 67-4-1603 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 16 - Pre-Disposal Fee|§ 67-4-1603. Amount of Fee — Tires Sold for Delivery Outside of Tennessee

  A pre-disposal fee in the amount of one dollar and thirty-five cents ($1.35) per tire is imposed on each person exercising the privilege of making retail sales of new tires in this state.   A person who is subject to and pays this fee is not liable for the fee for tires sold for delivery outside of this state.
TN Code § 67-4-1604 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 16 - Pre-Disposal Fee|§ 67-4-1604. Special Disposal Fee or Surcharge — Imposition by Counties Prohibited — Applicable Fees and Surcharges

 Notwithstanding any provision of title 5, a county may not impose any special disposal fee or surcharge on tires in addition to the fee imposed by § 67-4-1603. Tires shall be subject to the same tipping fee and other surcharges authorized by § 68-211-835 as are imposed on other wastes.
TN Code § 67-4-1605 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 16 - Pre-Disposal Fee|§ 67-4-1605. Retail Sale of New Tires — Registration

 Every person desiring to engage in the retail sale of new tires shall register for each place of business with the commissioner upon forms prescribed and furnished by the commissioner.
TN Code § 67-4-1606 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 16 - Pre-Disposal Fee|§ 67-4-1606. Fee Payable for Quarterly Periods — Quarterly Returns — Fee Credits — Failure to File Return And/or Pay Fee

  The fee imposed by this part shall be payable for quarterly periods as follows:  January 1 through March 31;   April 1 through June 30;   July 1 through September 30; and   October 1 through December 31.     It is the duty of all dealers, on or before the twenty-fifth day of the month immediately following the close of the periods set out in subdivisions (a)(1)-(4), to transmit to the commissioner, upon forms prescribed and furnished by the commissioner, returns showing the gross number of new tires sold at retail during the preceding quarter. A separate return shall be filed for each separate location or place of business.   The return shall be accompanied by payment of all fees due.   Failure to file the return or pay the fee, or both, due under this part prior to the date provided by this section shall cause the fee to become subject to interest as provided in § 67-1-801. When any dealer fails to timely file the return required by this section or fails to timely pay any amount shown to be due on the return, the penalty provided in § 67-1-804(a) shall apply. Notwithstanding § 67-1-804(b) or any other law to the contrary, when any dealer fails to report and pay the total amount of the fee determined to be due by the commissioner, there shall be imposed a penalty in the amount of fifty percent (50%) of the unpaid amount. If the failure is determined by the commissioner to be due to fraud, the penalty provided in § 67-1-804(c) shall apply. The penalty imposed by this subsection (d) shall be subject to the waiver provisions provided in § 67-1-803.
TN Code § 67-4-1607 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 16 - Pre-Disposal Fee|§ 67-4-1607. Fee Credit for Returned Tires

 Each dealer shall be allowed a credit against the fee for tires that are returned and the purchase price fully refunded; provided, that the fee imposed by this part was previously remitted on the sale.
TN Code § 67-4-1608 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 16 - Pre-Disposal Fee|§ 67-4-1608. New Tires for Resale — Use and Consumption by Dealer

 Any dealer purchasing new tires for resale without the payment of the fee, and subsequently withdrawing the tires from inventory for such dealer's own use and consumption, must remit the fee on the tires on such dealer's own return.
TN Code § 67-4-1609 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 16 - Pre-Disposal Fee|§ 67-4-1609. Motor Vehicle Leasing Companies

 A motor vehicle leasing company, when purchasing new tires for resale in the form of a lease, must remit the fee on the tires when the tires are first put to use in this state.
TN Code § 67-4-1611 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 16 - Pre-Disposal Fee|§ 67-4-1611. Severability

 If any provision of this part or the application of this part to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications of the part that can be given effect without the invalid provision or application, and to that end this part is declared to be severable.
TN Code § 67-4-1612 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 16 - Pre-Disposal Fee|§ 67-4-1612. Rules

 The commissioner is authorized to promulgate rules to administer the fee provided by this part. All such rules shall be promulgated in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5.
TN Code § 67-4-1701 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 17 - Occupation Tax|§ 67-4-1701. Privilege Tax Established — Collection

 The engaging in any vocation, profession, business or occupation named in this part is declared to be a privilege taxable by the state alone. The privilege tax established in this part shall be collected by the commissioner of revenue and deposited into the state general fund, except as otherwise provided for in this part.
TN Code § 67-4-1702 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 17 - Occupation Tax|§ 67-4-1702. Occupations Subject to Tax

 There is levied a tax on the privilege of engaging in the following vocations, professions, businesses, or occupations:   Persons registered as lobbyists pursuant to § 3-6-302;   Persons licensed or registered under title 48, chapter 1 as:  Agents;   Broker-dealers; and   Investment advisers;     Persons licensed or registered under title 63 as:  Osteopathic physicians; and   Physicians; and     Persons licensed as attorneys by the supreme court of Tennessee.
TN Code § 67-4-1703 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 4 - Privilege and Excise Taxes|Part 17 - Occupation Tax|§ 67-4-1703. Amount of Tax — When Due and Payable

  The privilege tax established by this part is four hundred dollars ($400) annually. The privilege tax is due and payable on June 1 of each year. Taxes paid after June 1 are delinquent.   Any person who is licensed or registered for two (2) or more professions taxed pursuant to this part shall not be required to pay more than one (1) tax in the amount of four hundred dollars ($400).    No tax owed under this part by a person in the armed forces of the United States, or called into active military service of the United States, as defined in § 58-1-102, from a reserve or national guard unit, shall be due until one hundred eighty (180) days following the conclusion of hostilities in which such person is actually engaged outside the United States or one hundred eighty (180) days after such person is transferred from the theater of operations of such hostilities, whichever is sooner.   A person claiming this delay shall present proof, satisfactory to the commissioner, of such person's deployment and stationing outside the United States during a period of hostilities and proof of such person's return from such deployment.   This subsection (c) shall expressly apply to personnel stationed outside the United States during Operation Enduring Freedom or other hostilities where the military personnel are entitled to combat compensation as determined by the United States department of defense.     [Deleted by 2014 amendment, effective June 1, 2016.]   [Deleted by 2014 amendment, effective June 1, 2016.]   Nothing in this section shall be construed as creating a payroll tax.