The Hotel/Motel/Campground Tax Report Form is the report Rutherford County, Tennessee, uses for tax on the occupancy of hotel and motel rooms and campground spaces. The owner or operator enters gross receipts, the deduction for permanent residents, the tax due and any penalty or interest, then signs under penalty of perjury. It is a lodging-tax report, not a Rutherford County property tax return. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the county publishes the original on its Clerk forms page.
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What is Hotel/Motel/Campground Tax Report Form – Rutherford County, TN?
The Hotel/Motel/Campground Tax Report Form is the Rutherford County, Tennessee, report on which a hotel, motel or campground reports gross receipts for occupancy of rooms or spaces, figures the tax due on net taxable receipts, and states the total remitted with the report.
The form is headed "Rutherford County, Tennessee, Hotel/Motel/Campground Tax Report" and covers one tax period, entered as a from and to date. It identifies the business (name, street address, city, state and ZIP code of the location), the owner or owners, a telephone number, the number of rooms or spaces available for occupancy and the number of permanent residents.
The calculation runs through seven lines. Line 1 is gross receipts for occupancy. Line 2 deducts the amount for permanent residents of 45 or more continuous days. Line 3 is net taxable receipts (line 1 minus line 2), and line 4 is the tax due on line 3. Lines 5 and 6 add a penalty and interest when the tax is delinquent, and line 7 subtracts the compensation allowed to the owner or operator for remitting the tax, if the tax is not delinquent. The last figure is the total tax due with the report.
Payment is made by check payable to the Rutherford County Clerk. The county's Clerk forms page publishes the form; it is not a property tax return, and it is separate from any Rutherford County property tax bill.
Who needs to file Hotel/Motel/Campground Tax Report Form – Rutherford County, TN?
The form is for the owner or operator of a hotel, motel or campground in Rutherford County who collects the occupancy tax and has to report it. It is completed for the establishment named in the first block, so an owner with more than one location uses the location line to say which establishment each report covers.
Conditions printed on the form:
- Permanent residents: receipts from permanent residents of 45 or more continuous days are deducted on line 2, and the number of permanent residents is entered at the top of the form.
- Quarterly filers: any operator collecting less than the monthly tax amount printed at the bottom of the form may file quarterly instead of monthly.
- Owner/operator compensation: line 7 allows a reduction for remitting the tax, but only if the tax is not delinquent.
The form is signed by the person making the declaration, who also enters a title. It does not describe who may sign for someone else, so ask the County Clerk if another person will sign. It is not a property tax form.
When to file Hotel/Motel/Campground Tax Report Form – Rutherford County, TN
The report must be filed by the 20th day of each month following the month for which the report is due; the form prints this warning at the top in capital letters. The tax period it covers is entered at the top as a from and to date.
Operators collecting less than the monthly tax amount printed on the form may file quarterly. Quarterly reports are due on the 20th of April, July, October and January.
Late filing has stated consequences on the form itself: line 5 adds a penalty for each 30 days of delinquency or any portion of 30 days, and line 6 adds interest figured at an annual rate with a daily rate printed on the form. The owner/operator compensation on line 7 applies only if the tax is not delinquent. The form sets no processing time.
How to fill out Hotel/Motel/Campground Tax Report Form – Rutherford County, TN
Enter the tax period
Next to "Assessment covers tax period from" and "to," write the first and last dates of the period this report covers.
Identify the establishment
Enter the name of the hotel, motel or campground and its location: street address, city, state and ZIP code.
Enter owner and telephone details
Write the name of the owner or owners and a telephone number.
Enter rooms and permanent residents
Give the number of rooms or spaces for occupancy and the number of permanent residents.
Report gross receipts on line 1
On line 1, enter gross receipts for occupancy of rooms or spaces for the period.
Deduct permanent residents on line 2
On line 2, enter the amount for permanent residents of 45 or more continuous days. Then subtract line 2 from line 1 and enter the result on line 3, net taxable receipts.
Figure the tax due on line 4
On line 4, calculate the tax due on line 3 using the percentage printed on the form.
Add penalty and interest if delinquent
If the tax is delinquent, enter the penalty on line 5 (for each 30 days of delinquency or portion thereof) and interest on line 6, using the daily rate printed on the form against line 4.
Apply owner/operator compensation on line 7
If the tax is not delinquent, enter the compensation for remitting the tax on line 7, using the percentage printed on the form.
Enter the total tax due
Combine lines 4 through 7 as the form directs and write the result on the "Total tax due with this report" line. This is the amount of your check.
Sign and add your title
Sign the declaration under penalty of perjury and enter your title. Leave the "For Office Use Only" block empty.
Review and download the PDF
Check the period, the line totals and the signature. Download or print the completed PDF from FillingPDF and send it with your check as described under How to submit.
How to submit Hotel/Motel/Campground Tax Report Form – Rutherford County, TN
The form names one channel: mail the completed report with your payment to the Rutherford County Clerk.
- By mail: the form prints the mailing address as 379 North Maple Street, Suite 121, Murfreesboro, Tennessee 37130. The County Clerk's forms page lists its Murfreesboro office at 319 N Maple St., Suite 121, Murfreesboro, TN 37130, so confirm the street number with the office before mailing.
- Payment: make checks payable to the Rutherford County Clerk. The form prints no other payment method.
- Questions: the Clerk's page lists the Murfreesboro office at (615) 898-7800, open 8AM-4PM Monday-Thursday and 8AM-5PM Friday, and says questions go to one of its main offices.
Leave the "For Office Use Only" block (date paid and receipt number) blank. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing after the 20th day of the month following the reporting month; the form adds a penalty for each 30 days of delinquency or portion thereof, plus interest.
- Claiming the line 7 compensation on a delinquent report; the form allows it only if the tax is not delinquent.
- Deducting on line 2 for guests who have not stayed 45 or more continuous days; the deduction is for permanent residents of 45 or more continuous days.
- Filing quarterly when monthly tax collected is not below the amount printed on the form, or sending a quarterly report after the 20th of April, July, October or January.
- Making the check payable to someone other than the Rutherford County Clerk.
- Submitting the report unsigned or without a title; the declaration under penalty of perjury needs both.
- Writing in the "For Office Use Only" block (date paid and receipt number) instead of leaving it for the county.
- Leaving the tax period, number of rooms or spaces, or number of permanent residents blank at the top of the form.
Frequently asked questions
Is this the Rutherford County property tax form?
No. This is the Hotel/Motel/Campground Tax Report, which reports gross receipts for occupancy of rooms or spaces and the tax due on them. It is not a Rutherford County property tax return or bill; questions about those go to the County Clerk's offices.
When is the Rutherford County hotel/motel tax report due?
By the 20th day of each month following the month for which the report is due. Operators who qualify to file quarterly submit on the 20th of April, July, October and January. Late reports add a penalty and interest on lines 5 and 6.
Who can file the hotel/motel tax report quarterly?
Any operator collecting less than the monthly tax amount printed at the bottom of the form may file quarterly. The form gives the quarterly due dates as the 20th of April, July, October and January.
What is the deduction on line 2 of the report?
Line 2 deducts the amount for permanent residents of 45 or more continuous days from gross receipts on line 1. Line 3 is then line 1 minus line 2, and the tax on line 4 is figured on that net amount.
Where do I mail the hotel/motel/campground tax report?
The form lists the mailing address as 379 North Maple Street, Suite 121, Murfreesboro, Tennessee 37130, and asks for checks payable to the Rutherford County Clerk. The Clerk's page lists its Murfreesboro office at 319 N Maple St., so confirm at (615) 898-7800.
What is the 2% compensation on line 7?
Line 7 lets the owner or operator subtract compensation for remitting the tax due on line 4, but only if the tax is not delinquent. A report filed late does not qualify for that reduction.
Can I fill out the Rutherford County hotel/motel tax report online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service: it does not file the report or accept payment, so you still mail it with your check to the County Clerk.
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