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Monthly Archive

February 2015

Welcome to our Archives page. On this page you will find a total of 228 of our articles broken down into Months and Years.

Hospitality Tax
1310

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..

Hospitality Tax
1286

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..

Hospitality Tax
1210

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..

Hospitality Tax
1324

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..

Hospitality Tax
1381

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..

Hospitality Tax
1321

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..

Hospitality Tax
1190

Hospitality Tax
1180

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..

Hospitality Tax
1079

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..

Hospitality Tax
1201

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..

Hospitality Tax
1224

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..

Hospitality Tax
1139

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..

Hospitality Tax
1130

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..

Hospitality Tax
1189

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..

Hospitality Tax
1167

What sales are subject to the restaurant tax?

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

Hospitality Tax
1269

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..

Hospitality Tax
1187

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 followi... read more..

Hospitality Tax
1224

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..

Hospitality Tax
1156

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

Effective with your July 2013 return, 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... read more..

Hospitality Tax
1227

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..

Hospitality Tax
1181

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..

Hospitality Tax
5891

Where can I find information regarding the tax?

A copy of each law is available online at www.seviervilletn.org. These documents are on the home page and titled as follows: · Sevierville  pdf Amusement Tax (187 KB) &middo... read more..

Hospitality Tax
5882

Can I pay the taxes via mail or at City Hall, or do I have to use the online process?

All restaurant, amusement and lodging taxes must be filed online. Please complete your filing process online, print a copy for your records, and a copy to remit with your payment directly to City Hall... read more..

Hospitality Tax
5184

Does it matter how a business shows the tax to the consumers, for receipting purposes?

State sales tax for the City of Sevierville is currently 9.75%, and should be listed as such on all receipts. The hospitality tax should be listed as a separate line item, such as “amusement tax” or “... read more..

Hospitality Tax
5515

What will the tax revenue be used for?

These taxes will be allocated towards tourism advertising and tourism-related infrastructure expenditures.... read more..

Hospitality Tax
6996

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 investment. In order to effectively grow this vitally imp... read more..

Board of Zoning Appeals
3113

Board of Zoning Appeals

This board has the power to hear appeals of decisions and interpretations to the Sevierville Zoning Ordinance adopted by the City. (Any person may appeal a decision of any staff member of the city’s i... read more..

Landing Pages
1242

City E-BRIEF
1565

The City E-BRIEF

The Sevierville City eBrief is your source for current, timely information about your City government, services and community. It is published approximately once/week. It is available on the City... read more..

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