Athens City Code

1. (1) The privilege tax shall be added by the operator to each invoice prepared by the operator for the occupancy of the hotel and given directly or transmitted to the transient. Such tax shall be collected by such operator from the transient and remitted to the city, or, if the occupancy was secured through a short-term rental unit marketplace, remitted to the state pursuant to T.C.A. title 67, ch. 4, pt. 15.
2. (2) When a person has maintained occupancy for 30 continuous days, the person shall receive from the operator a refund or credit for the tax previously collected from or charged to said person, and the operator shall receive credit, in the form of a deduction on the monthly tax return, for the amount of the tax if previously remitted to the city.

(Ord. No. 1104, § 1(5-605), 8-17-2021)