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 30 days within the Sevierville city limits.

Restaurant Tax – (2%) This tax is 2% of the monthly net taxable proceeds of any establishment selling prepared food in the Sevierville city limits, whether for consumption on-premises or off-premises.

Amusement Tax – (2%) This tax is 2% of the monthly net taxable proceeds of any amusement or establishment within the Sevierville city limits, where a fee is charged for admission or entrance (either directly or indirectly).