Tenn. Code Ann. § 68-14-312: Permit fee for hotels.

(a) The permit fee to operate a hotel shall be in accordance with the following schedules:

No. of Rooms Amount of Fee

1-50 $170.00

51-150 $320.00

151-250 $500.00

251 and over $650.00

(b) If the permit fee is delinquent for more than thirty (30) calendar days, a penalty fee of one-half (½) the permit fee shall be added to the permit fee. If a check is returned for any reason, a penalty of one-half (½) the permit fee shall be added to the permit fee. Each permit fee plus any penalty must be paid before the permit is issued.

(c) The permit fee, plus any penalty shall be paid to the commissioner before the permit is issued. The permit shall be kept and displayed, in a conspicuous manner, properly framed, in the office or lobby of the hotel for which it is issued.