Tennessee DOR Announces Temporary Local Occupancy Tax Relief for Natural Disasters

The Tennessee Department of Revenue (DOR) issued a notice, announcing that Public Chapter 979 (2026), effective May 19, 2026, authorizes counties to provide temporary local occupancy tax relief to residents displaced by a declared emergency or disaster. A county that has declared a local emergency or is subject to a state emergency declaration may waive local occupancy taxes at the point of sale or provide reimbursement for taxes paid on lodging accommodations. Any reimbursement program requires consultation with the DOR and hotel operators. Relief is limited to a period not exceeding 14 days, and counties must establish procedures for resident ...