7-4-103 - Tax added to room invoice Collection and remittance of tax. - Tennessee Statutes

7-4-103. Tax added to room invoice Collection and remittance of tax.

The tax shall be added by each and every operator to each invoice prepared by the operator for the occupancy of the operator's hotel, such invoice to be given directly or transmitted to the transient, and the tax shall be collected by the operator from the transient and remitted to the tax collection official.

[Acts 1976, ch. 704, § 3; modified; T.C.A., § 6-3728; Acts 1994, ch. 758, § 4.]