SMITHS STATION — The Smiths Station City Council heard negative feedback from a citizen during its Tuesday night City Council meeting.
The citizen approached the council to ask about rental and lodging taxes, which the city does not enforce in Smiths Station.
Citizens Comments occurred after the main duration of the meeting concluded and the citizen asked for extra time at the microphone.
Mayor Richard Cooley obliged but asked that the citizen not speak in excess.
The citizen then expressed concern that the city may start enforcing a rental or lodging tax. The citizen, who owns rental properties, expressed this would cost business owners like himself thousands of dollars each year.
Place 5 Council Member Victoria Green asked why he was bringing this before the council as the city has always had a lodging tax. The ordinance just has not been enforced in the past.
So, should the city begin to enforce this ordinance, it would not be a new ordinance.
Several other citizens attended the meeting to agree against the ordinance.
The ordinance is not something that was discussed during the meeting or voted on. Should the ordinance be enforced in the future, a process would need to be put in place and discussed how this would occur. It would apply to rentals, like air B&Bs, that are occupied 180 days or less.


  • The council approved an amendment to the city’s employee handbook regarding accruing vacation time and sick time.
  • The council approved a reimbursement to Parks and Recreation Director DeWayne Wimberly for cell phone usage.
  • The council approved a contract with Phenix Paving and Maintenance, LLC, for the Cynthia Drive Lee Road 302 Improvements Project.
  • The council approved the leasing price for a 2024 Pac-Mac KB20 Trash/Grapple Truck from Ingram Equipment for the Environmental Department.
  • The council approved an event request for the pavilion.