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Room Occupancy Taxes
Levy Authorization
As per the amended Chapter 131 of the Private Acts of 1969, the county clerk is authorized to levy a privilege tax upon the occupancy in any hotel, motel, or bed and breakfast for each transient. The amount of the tax is 5% of the consideration charged by the operator.

Contact Us
For additional information, please contact the Shelby County Clerk's Office at (901) 222-3059.

Vasco A. Smith, Jr. County Administration Building • (901) 222-2300
160 North Main Street Memphis TN 38103
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