Hotel/Motel Taxes

As of July 1, 2021, every municipality in Tennessee is authorized to levy hotel/motel or occupancy tax by ordinance.  City of Hendersonville’s Ordinance #2023-13. 

The City of Hendersonville levies a four percent (4%) hotel/motel tax on the amount charged by the hotel operator. Per Ordinance 2023-13, revenues generated by the hotel/motel tax must be designated and used for the promotion of tourism and tourism development. 

Monthly Tax Report

A monthly tax return shall be filed by the operator of the hotel/motel with the tax collector of the municipality. Return and remittance must be submitted to the City of Hendersonville no later than 4:30 PM on the 20th day of the month following the month for which the return is submitted. Checks should be made payable to the City of Hendersonville. Mail return and payment to the address indicated on the return form. 

  • The monthly tax return form for the City of Hendersonville can be downloaded here. 
  • Please Note: Taxes collected by hotel or motel operators that are not remitted to the authorized collector on or before the due dates are delinquent. An operator is liable for interest on delinquent taxes.
  • Tax on certain short-term rental units secured through a short-term rental unit marketplace must be collected and remitted to the State of Tennessee’s Department of Revenue.

Annual Audits

The City of Hendersonville is required to audit each operator in the city at least once per year and provide a report of audits made on a quarterly basis to the city legislative body.

  • Hotels and motels selected for the quarterly audit will be notified via letter and email at the beginning of the month following a quarter. The address and email address used will be those reported on the most recent monthly tax return. The requested information will be due back by the last day of the month following the end of the quarter. 
  • Please Note: It generally is the duty of every hotel and motel operator liable for collecting and paying to the city any tax imposed by the city to keep and preserve for a period of three years all records that may be necessary to determine the amount of the tax owed. The authorized collector generally may inspect the records at all reasonable times.


Relevant State of Tennessee Code:

  • T.C.A. § 67-4-1402
  • T.C.A. § 67-4-1403
  • T.C.A. § 67-4-1406