The City of Memphis welcomes all businesses and wants to make every effort to assist with information on City Ordinances and Business Requirements.
Please contact City Hall at (806) 259-3001 if you have any questions or need assistance.
Here is some information that can also be found in our Code of Ordinances as well:
Hotel. A building in which members of the public obtain sleeping accommodations for consideration. The term includes a hotel, motel, tourist home, tourist house, tourist court, lodging house, inn, rooming house, or bed and breakfast. The term does not include:
(1) A hospital, sanitarium, or nursing home;(2) A dormitory or other housing facility owned or leased and operated by an institution of higher education or a private or independent institution of higher education used by the institution for the purpose of providing sleeping accommodations for persons engaged in an educational program or activity at the institution
Every person owning, operating, managing or controlling any hotel shall collect the tax imposed in section 2.04.032 hereof for the city. On or before the 20th day of January, April, July, and October, every person required to collect the tax imposed herein shall file a report with the city secretary showing the consideration paid for all room or sleeping space occupancies in the immediately preceding quarter and the amount of tax collected on such occupancies. Such persons shall pay the tax due on such occupancies at the time of filing of such report.
