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Is a privilege tax on the occupancy of any rooms, lodgings, or accommodations furnished to transients by a hotel, inn, tourist court, tourist cabin, campground motel, or any place in which rooms, lodgings, or accommodations are furnished transients for a consideration in Rutherford County.
Is due by the 20th of each month following the month for which report is due. Penalty and Interest accrue daily on delinquent Hotel/Motel Tax.