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