Tennessee takes taxpayer confidentiality very seriously and has very pro-taxpayer laws that protect taxpayer information for state-administered taxes. According to a recent attorney general opinion, that same confidentiality also extends to certain locally-administered hotel occupancy taxes as well.
The ruling draws a distinction between local hotel taxes that have granted clerks the same rights and privileges that the Dept. of Revenue has in administering tax laws. According to the ruling, information provided to clerks in Rhea County and Madison County is protected, while information provided the tax collector in Pigeon Forge, Tennessee is not protected.
Based on the distinction recognized by the Attorney General, the confidentiality of taxpayer information on hotel taxes will depend on the particular private act that authorizes the tax.
Twitter: @TNTaxLawyer
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