Investing In Our Future

Specific surcharges are:

• ½ percent sales tax surcharge beginning in July of 2018, and graduating to one percent in 2023
  • A recent study released by the Nashville Area Chamber of Commerce shows that nearly half (47%) of sales tax collections in Davidson County are generated by out-of-county residents.
• ¼ percent surcharge on the hotel/motel tax, graduating to three-eighths of a percent in 2023
  • The Convention Center Authority, which is funded in part by local hotel taxes and fees, is anticipated to help pay for the transit system by constructing a SoBro station for light rail and rapid bus service. Additionally, the Metro Nashville Airport Authority has agreed in principle to fund a light rail spur from Murfreesboro Road to the Airport with terminal access.

• 20% surcharge on the rental car tax
  • Metro currently charges a one percent tax on the gross proceeds derived from the lease or rental of any passenger motor vehicle, truck or trailer for a period of five days or less. This 20% surcharge would result in a total of 1.2% surcharge on rental cars.
• 20% surcharge on the business and excise tax
  • Businesses in Davidson County are assessed a business and excise tax based on a variety of classifications established under TCA 67-4-708. If a business currently pays $1,000 in such a tax, this surcharge would result in an additional $200 annually.