Terms Used In Tennessee Code > Title 67 > Chapter 4 > Part 15 - Short-Term Rental Unit Marketplace

• Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-2004
• Compensation: means wages, salaries, commissions and any other form of remuneration paid to employees for personal services. See Tennessee Code 67-4-2004
• 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. See Tennessee Code 67-4-1501
• Contract: A legal written agreement that becomes binding when signed.
• Department: means the department of revenue. See Tennessee Code 67-4-1501
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Month: means a calendar month. See Tennessee Code 1-3-105
• 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. See Tennessee Code 67-4-1501
• Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
• Property: includes both personal and real property. See Tennessee Code 1-3-105
• 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. See Tennessee Code 67-4-1501
• Sales: means all gross receipts of the taxpayer not allocated under this part. See Tennessee Code 67-4-2004
• 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 §. See Tennessee Code 67-4-1501
• Short-term rental unit marketplace: means a person or entity, excluding a vacation lodging service, that provides a platform for compensation, through which a third party offers to rent a short-term rental unit to an occupant. See Tennessee Code 67-4-1501
• 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. See Tennessee Code 67-4-1501
• 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. See Tennessee Code 67-4-1501
• State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States and any foreign country or political subdivision thereof. See Tennessee Code 67-4-2004
• 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. See Tennessee Code 67-4-1501
• United States: includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
• Vacation lodging service: means a person or entity that is engaged in the business of providing the services of management, marketing, booking, and rental of short-term rental units. See Tennessee Code 67-4-1501