Monthly Archive

February 05, 2015

Taxes

11095

Hospitality Tax

Hospitality Tax Information Lodging Tax – (3%) This tax is 3% of the monthly net taxable proceeds from any hotel, motel, cabin, etc., or that which is occupied by transients for a period of less than... read more..

February 05, 2015

Taxes

11458

Business Tax

The City of Sevierville is authorized to collect a tax on the privilege of conducting a business within the city limits. Any business owner subject to the tax must register with the city, pay the appr... read more..

February 05, 2015

Taxes

14061

Sales Tax

(9.75%) Sales tax revenue is broken-down and disbursed as follows: 7% to the State of Tennessee 1.50% to the Sevier County School System 1.25% to City of Sevierville read more..

February 05, 2015

Taxes

15025

Property Tax

$0.4254 cents/one-hundred dollars of assessed value – Property tax is a tax on certain kinds of wealth: real and personal property. The tax rate is applied to an assessment of the value of the taxable read more..

February 05, 2015

Hospitality Tax

8447

F.A.Q.

What is hospitality tax? + Tourism is the main economic driver for Sevierville and Sevier County. For many years, the City of Sevierville has strived to increase tourism read more..

February 05, 2015

Hospitality Tax

3873

Why must I file the return online?

Like many governments and public utilities, including the State of Tennessee, the City is transitioning to more automated systems to improve efficiency and reduce operating costs. ... read more..

Do I have to file a tax return if I had no taxable sales in a particular month?

February 05, 2015

Hospitality Tax

3799

Do I have to file a tax return if I had no taxable sales in a particular month?

Yes. A tax return must be remitted, even if there are no sales or business.... read more..

Does the tax reduce my business earnings?

February 05, 2015

Hospitality Tax

3613

Does the tax reduce my business earnings?

No, all three types of hospitality tax are similar to the state sales tax in that they are a pass through to the customer. The taxes should be displayed on the receipt as a separate tax, collected f... read more..

If my business has to remit more than one type of tax, do I have to send a separate check for each type?

February 05, 2015

Hospitality Tax

3663

If my business has to remit more than one type of tax, do I have to send a separate check for each type?

No.... read more..

If my business has to remit more than one type of tax, do I have to file a separate form for each type?

February 05, 2015

Hospitality Tax

3815

If my business has to remit more than one type of tax, do I have to file a separate form for each type?

Yes. Your business will be set up with the required services to file and choose from. If you feel these services are not set up correctly when you log in to view your account and information, please c... read more..

If I own more than one business that is required to remit taxes, do I have to send a separate check for each location?

February 05, 2015

Hospitality Tax

3536

If I own more than one business that is required to remit taxes, do I have to send a separate check for each location?

No. This is at the tax payer’s discretion. All payment amounts must be equal to the total amount due for a particular taxpayer, and need to equal the total amount for all forms being submitted for pay... read more..

What should I do if I started charging the tax sometime after July 1st?

February 05, 2015

Hospitality Tax

3684

What should I do if I started charging the tax sometime after July 1st?

The restaurant tax and amusement tax were imposed on all taxable sales beginning July 1, 2013. The tax is due to the city for all taxable sales on and after that date regardless whether or not collect... read more..

What happens if I fail to make the required tax payment?

February 05, 2015

Hospitality Tax

3736

What happens if I fail to make the required tax payment?

Refusal of an operator to collect or remit the tax or willful refusal of a purchaser to pay the tax imposed is hereby declared to be unlawful and shall be punishable upon conviction by a fine not in e... read more..

February 05, 2015

Hospitality Tax

3848

How long do I need to keep my records?

All businesses liable for the collection and payment of these taxes must keep and preserve all records substantiating these tax payments for a minimum of three (3) years. The City Recorder will have t... read more..

February 05, 2015

Hospitality Tax

3884

Where do I send my tax payment?

Please remit your tax payment to: City of Sevierville Taxes PO Box 5500 Sevierville, TN 37864-5500... read more..

February 05, 2015

Hospitality Tax

3555

Can I pay my taxes with a credit card?

Yes.... read more..

What happens if my payment is received after the 20th day of the month?

February 05, 2015

Hospitality Tax

3520

What happens if my payment is received after the 20th day of the month?

Postmarks will be given consideration when payments are mailed in through the USPS. The city reserves the right to follow up if it is unclear if an on-time payment was attempted on behalf of the taxpa... read more..

What happens if my tax form is submitted after the 20th of the month?

February 05, 2015

Hospitality Tax

3648

What happens if my tax form is submitted after the 20th of the month?

All forms submitted after the 20th of the month are considered delinquent and will be subject to applicable penalty and interest, as found in each of the laws which are located on the city website ww... read more..

What sales are exempt from the lodging tax?

February 05, 2015

Hospitality Tax

3598

What sales are exempt from the lodging tax?

Any lodging stays booked for more than 30 days at one time; any overnights sales which are purchased by those organizations having a valid certificate of exemption by the Tennessee Department of Reven... read more..

What sales are subject to the lodging tax?

February 05, 2015

Hospitality Tax

3504

What sales are subject to the lodging tax?

Lodging entities (hotels, inns, resorts, cabins, motels, campgrounds, tourist camps, etc.) located within the city limits which provide overnight occupancy to persons or transients for accommodations ... read more..

What sales are exempt from the amusement tax?

February 05, 2015

Hospitality Tax

3434

What sales are exempt from the amusement tax?

Play on coin operated machines of skill or chance are exempt from the provisions of this tax, as well as charitable organizations, educational institutions, or religious organizations. For a more deta... read more..

What sales are subject to the amusement tax?

February 05, 2015

Hospitality Tax

3400

What sales are subject to the amusement tax?

The amusement tax should be collected by any theater, athletic contest, exhibition, show, production, performance, concert, recital, circus, carnival, act, exhibit, lecture, nightclub, dance, restaura... read more..

What sales are exempt from the restaurant tax?

February 05, 2015

Hospitality Tax

3607

What sales are exempt from the restaurant tax?

Restaurant Privilege Tax Section 5-904 Exemptions- The provisions of this chapter shall not apply to food prepared to be served at churches, schools, senior citizens centers, or nursing homes, and at ... read more..

What sales are subject to the restaurant tax?

February 05, 2015

Hospitality Tax

3552

What sales are subject to the restaurant tax?

All prepared food and non-alcoholic beverages.... read more..

February 05, 2015

Hospitality Tax

3698

What is considered prepared food?

Prepared food includes ready to eat food or beverage items, whether for consumption on-premises or off-premises, including but not limited to restaurants, cafes, cafeterias, caterers, delicatessens, s... read more..

Do convenient stores pay the restaurant taxes?

February 05, 2015

Hospitality Tax

3643

Do convenient stores pay the restaurant taxes?

Convenience stores and gas stations are to charge and remit this 2% tax if they are serving any type of “prepared” food to their consumers. "Prepared food” includes any of the following: food sold in ... read more..

Which business types are required to collect and remit this money to the city?

February 05, 2015

Hospitality Tax

3572

Which business types are required to collect and remit this money to the city?

The restaurant tax should be collected by any establishment selling prepared food in the City of Sevierville, whether for consumption on-premises or off-premises. The amusement tax should be collected... read more..

How will this tax be remitted to the City of Sevierville?

February 05, 2015

Hospitality Tax

3575

How will this tax be remitted to the City of Sevierville?

All restaurant, amusement and lodging taxes should be filed online at www.seviervilletn.org. After certifying that all figures are true and correct, pay online or print the form and remit along with p... read more..

Is this tax applicable to wholesale food distributors, who have no direct customer consumption on-site?

February 05, 2015

Hospitality Tax

3477

Is this tax applicable to wholesale food distributors, who have no direct customer consumption on-site?

No. This tax should not be charged to food wholesalers, who do not provide onsite consumption at their factories or warehouses. Please be prepared to provide a wholesalers tax ID number should you be ... read more..

Will the City be contacting me to let me know how much I owe in taxes?

February 05, 2015

Hospitality Tax

3572

Will the City be contacting me to let me know how much I owe in taxes?

No. Hospitality taxes are based on your business’s monthly taxable revenue, which is then calculated at a 2% tax rate for Amusement and Restaurant and 3% for Lodging, to be remitted directly to t... read more..

Public Information