(a) Taxes collected by an operator that are not remitted to the authorized collector on or before the due dates shall be delinquent.

Attorney's Note

Under the Tennessee Code, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
class A misdemeanorup to 11 monthsup to $2,500
For details, see Tenn. Code § 40-35-111
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Terms Used In Tennessee Code 67-4-1408

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Collector: includes any person entrusted with the collection of public revenue. See Tennessee Code 1-3-105
  • Conviction: A judgement of guilt against a criminal defendant.
  • Month: means a calendar month. See Tennessee Code 1-3-105
  • Operator: means the person operating the hotel, whether as owner, lessee or otherwise. See Tennessee Code 67-4-1401
  • Transient: means any person who exercises occupancy or is entitled to occupancy of any rooms, lodgings or accommodations in a hotel for a period of less than thirty (30) continuous days. See Tennessee Code 67-4-1401
(b) An operator shall be liable for interest on such delinquent taxes from the due date at the rate of twelve percent (12%) per annum, and in addition, for the penalty of one percent (1%) for each month or fraction thereof such taxes are delinquent. Such interest and penalty shall become a part of the tax required to be remitted under this part.
(c) Each occurrence of knowing refusal of an operator to collect or remit the tax or knowing refusal of a transient to pay the tax imposed is a Class A misdemeanor, punishable upon conviction by a fine to be imposed separately for each offense, not in excess of fifty dollars ($50.00). Each occurrence shall constitute a separate offense. As used in this subsection (c), “each occurrence” means each day.
(d) Nothing in this section shall be construed to prevent the authorized collector of the tax from pursuing any civil remedy available to the collector by law, including issuing distress warrants and the seizure of assets, to collect any taxes due or delinquent under this part.
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