State Airbnb laws2026 32 sources cited

Tennessee Short-Term Rental Laws & Hotel Tax (2026)

Short-term rentals are legal in Tennessee with no state permit; Nashville, Knoxville, Chattanooga, Memphis and Sevier County require local permits, and stays carry 7% state sales tax plus local sales and occupancy taxes.5,7,14,15,20,22,24,26,28

Source: AirROI Reviewed by , Founder @ AirROI Rules checked

From 29 official sources and 3 Airbnb help pages. Not legal advice.

The short answer

Tennessee Airbnb Laws in Brief

  • No statewide permit: cities and counties may require one, and a rule adopted after a rental began does not apply until the home is sold, transferred or idle for 30 months.
  • Local permit fees: Nashville $313 a year, Knoxville $70 to $120 (renewal $50), Chattanooga $250 to $500 a year, Sevier County outside city limits $250 a year.
  • Taxes: 7% state sales tax, 1.5% to 2.75% local sales tax and a local occupancy tax, typically 0% to 8%; Airbnb collects all three.
  • Fines: a city ordinance penalty is capped at $50; Nashville charges $50 for each day without a permit and bars a new permit for a year.

At a glance

Tennessee Short-Term Rental Laws at a Glance

State license required
No
Latest rule change
Mar 11, 2026

The laws in brief

The rules a Tennessee host meets first, each linked to the ordinance, statute or official page it comes from. Details and exceptions follow below.

Tennessee Short-Term Rental Laws at a Glance
TopicRule
PermitNo statewide permit7
Who can hostNashville: owner-occupied permit15
WhereRentals already operating keep their old rules2,7
Building rulesHOAs, condos and landlords can still say no7,14
Night capKnoxville: no cap on nights26
Minimum stayUnder 30 nights counts as short-term2
GuestsNashville: guest limit16
Listing displayNashville: permit number in every listing17
SafetyUnincorporated Sevier County: annual permit and inspection20
NeighborsThree violations can end a rental7

Your home

Can You Host an Airbnb in Tennessee? It Depends on the Home

Whether you can host in Tennessee turns on whose home it is and whether you live there.

Your own home, rented whole while you're away

Allowed with conditions

Allowed with the local permit where one exists: a Nashville owner-occupied permit (the owner must live there as a natural person), a Knoxville Type 1 permit, a Chattanooga Homestay certificate or a Memphis permit. Each stay still carries sales tax and local occupancy tax.5,15,26,28

A room in your home with you present

Allowed with conditions

Nashville's owner-occupied permit covers renting part of a unit when at least one sleeping room and a bathroom go to a single party, and Knoxville's Type 1 permit covers an owner who lives on site.15,26

A second home or investment property you don't live in

Allowed with conditions

State law does not require owner occupancy, but Nashville bars new permits for it in residential zones, Knoxville allows it only in non-residential zones and Chattanooga only in listed commercial zones. In Sevierville and unincorporated Sevier County it needs the local permit and fire inspection.15,20,22,26,28

A rented home (tenant hosting)

Allowed with conditions

State law lets a landlord restrict short-term rentals in the lease. In Knoxville a tenant can hold a Type 2 permit in a non-residential district only with the owner's signature.7,26

A condo or HOA building

Allowed with conditions

A condominium, co-op or homeowners association can prohibit or restrict rentals in its governing documents even where the city issues permits.7,14

Permit

Do You Need a License for Airbnb in Tennessee?

No. Hosts in a place that requires one: Nashville-Davidson, Memphis, Knoxville, Chattanooga, Gatlinburg, Sevierville and unincorporated Sevier County all do. Hosts elsewhere still need a county or city business license and, for direct bookings, tax accounts.5,7,14,15,20,22,24,26,28

Issued by
City, county or metropolitan government where the home stands (for example Nashville Metro Codes, the Knoxville Business License and Tax Office, the Chattanooga Land Development Office, the Sevier County Fire Marshal)
Valid for
Local permits run one year: Nashville 365 days, Memphis 365 days, and annual renewals in Knoxville, Chattanooga, Sevierville and Sevier County. Nashville and Knoxville permits do not transfer when the home is sold.
Processing
Knoxville issues a permit within fourteen business days of a complete application; other places set their own times.
On listings
The number must appear on every listing
Platform checks
Nashville requires the permit number or a photo of the permit in every listing, and Chattanooga requires the certificate to be posted in the rental. The state sets no platform check; marketplaces collect sales tax and local occupancy tax on their bookings and send the occupancy tax to the Department of Revenue.

Fees

Fees
FeeAmount
Nashville-Davidson STRP permitDue when the application is approved; the permit lasts 12 months and renewal costs the same.$313
Knoxville Type 1 permit (new)Owner-occupied rentals in residential zones; renewal is $50 a year.$70
Knoxville Type 2 permit (new)Non-residential zones; renewal is $50 a year.$120
Knoxville permit renewalRenewal for Type 1 and Type 2 permits.$50
Chattanooga Homestay certificateApplication and renewal each cost $250.$250
Chattanooga Absentee certificateApplication and renewal each cost $500.$500
Memphis short-term rental permit (new)Non-refundable application fee; renewal is $150 for each 365-day permit.$300
Sevier County STRU permit (outside city limits)For units sleeping 12 or fewer; units sleeping 13 or more pay $250 plus $25 per occupant.$250
Gatlinburg Tourist Residency permitFor a unit with two bedrooms or fewer, plus $75 for each bedroom over two; the fee pays for the fire and building inspection.$200

Who qualifies

  • Statewide: no permit; each city or county decides whether to require one
  • Nashville: an owner-occupied permit needs the owner to live at the property as a natural person; new permits for homes the owner does not live in are limited to listed commercial, mixed-use, office and downtown zones
  • Knoxville: Type 1 for the owner's principal residence in residential zones; Type 2 in non-residential zones
  • Chattanooga: Homestay for a primary residence lived in at least 183 days a year; Absentee only in commercial zones that permit hotel or motel use
  • Unincorporated Sevier County: every short-term rental needs the Fire Marshal permit and a yearly inspection

How to apply

  1. Check the zoning and the permit rules for the address with the city or county planning office.
  2. Apply for the local permit where one is required: Nashville Metro Codes, the Knoxville Business License and Tax Office, the Chattanooga OpenGov portal, the Memphis Develop 901 portal, the Sevierville fire department portal or the Sevier County Fire Marshal.
  3. Get the county and, where one applies, city business license; Knoxville charges $15 for each.
  4. Register for a Department of Revenue sales tax account and a local occupancy tax account for bookings made outside a platform.

Permit rules

No statewide permit
Tennessee sets no statewide short-term rental permit. State law lets each city or county authorize rentals through its own permitting or application process, so the permit depends on where the home is.7 In force since May 17, 2018
County and city business license
A host with $3,000 to $100,000 in rental receipts in a county or city needs a minimal activity license from the county and, where one applies, the city. At $100,000 or more, business tax registration and a business license are required. Platforms do not handle business licensing.9
Nashville: STRP permit, $313, renewed every year
Nashville and Davidson County require a Short Term Rental Property permit from Metro Codes before listing. The fee is $313, the permit lasts 12 months, and renewal needs the same fee, proof of insurance and proof of occupancy tax payment.14 Applies to: Nashville-Davidson
Nashville: permit number in every listing
The permit number or a photo of the permit must appear in every short-term rental listing in Nashville, and the property may not be listed before the permit is issued.17 Applies to: Nashville-Davidson
Memphis: permit, $300 to start and $150 to renew
Memphis requires a short-term rental license or permit to operate and advertise, in effect since July 1, 2023. The city code sets a $300 application fee for a rental of up to three sleeping rooms; each permit lasts 365 days and renews for $150.5,25 Applies to: Memphis · In force since July 1, 2023
Knoxville: permit before advertising, $70 or $120
Knoxville requires a permit before a short-term rental is advertised or operated. A new permit costs $70 (Type 1) or $120 (Type 2), renewal is $50, and permits last one year and do not transfer when the property is sold.26 Applies to: Knoxville
Chattanooga: certificate, $250 Homestay or $500 Absentee
Every Chattanooga host needs a short-term vacation rental certificate. A Homestay certificate costs $250 to apply and $250 to renew; an Absentee certificate costs $500 and $500. Certificates last one year and must be posted in the rental.28 Applies to: Chattanooga
Sevierville: annual permit with a fire inspection
Inside Sevierville, a short-term rental needs an annual operational permit that requires documents, a fee and a life-safety inspection by the Fire Department, renewed every year.22 Applies to: Sevierville · In force since August 2021
Advertised price must be the total price
Since May 12, 2025 a federal rule requires any advertised price for a short-term rental to show the total price, including mandatory fees; taxes and other government charges may be shown separately.1,6 In force since May 12, 2025

Who can host

What Tennessee Cities and Counties Can and Can't Regulate

Rentals already operating keep their old rules
A local rule that prohibits or regulates short-term rentals does not apply to a property that was already being used as one before the rule was enacted. The property stays under the rules in force when it began renting.2,7 In force since May 17, 2018
HOAs, condos and landlords can still say no
The state act does not stop a condominium, co-op or homeowners association from restricting short-term rentals in its governing documents, or a landlord from restricting them in a lease.7,14 In force since May 17, 2018
Nashville: owner-occupied permit
An owner-occupied permit needs the owner to live at the property as a natural person; LLCs, corporations and trusts are ineligible. It covers up to four sleeping rooms rented to one party, and only one permit is issued per lot in single-family and two-family zones.15 Applies to: Nashville-Davidson
Nashville: no new permits for homes you do not live in in residential zones
New not-owner-occupied permits are issued only in listed commercial, mixed-use, office and downtown districts. They are barred in AR2A, R, RS and RM zones, where existing holders can renew but cannot transfer the permit on a sale.15 Applies to: Nashville-Davidson
Knoxville: principal residence in residential zones
In residential zones a Knoxville rental must be the owner's principal residence (Type 1, natural persons only). In non-residential zones that allow residential use, an owner, or a tenant with the owner's signature, can hold a Type 2 permit, up to two per person or entity city-wide.26 Applies to: Knoxville
Chattanooga: Absentee rentals only in commercial zones
A Chattanooga Homestay is the host's primary residence, lived in at least 183 days a year, in a commercial zone that permits absentee designations or in the Homestay Overlay. An Absentee rental is allowed only in commercial zones that permit hotel or motel use.28 Applies to: Chattanooga

Local rules

Local Rules in Tennessee's 6 Largest Airbnb Markets

A state license doesn't replace local rules. Cities and counties still set registration, occupancy, parking and safety requirements. These are Tennessee's largest markets by active Airbnb listings, with the share of each market's listings that display a registration or license number.

  1. 1. Sevierville

    Sevier County

    Inside Sevierville, a short-term rental needs an annual operational permit from the city and its Fire Department, with a life-safety inspection. Outside city limits, Sevier County requires its own $250 annual permit and yearly inspection, and the lodging tax is 3% in both.20,21,22,23

    • City operational permit with a Fire Department life-safety inspection, renewed every year
    • Outside city limits: Sevier County Fire Marshal permit since January 1, 2024, $250 a year for up to 12 guests, plus $25 per extra occupant
    • Lodging tax 3% in Sevierville and in unincorporated Sevier County
    • Sales tax in Sevier County totals 9.75% (7% state plus 2.75% local)

  2. 2. Nashville-Davidson

    Davidson County (Metropolitan Nashville) County

    Nashville and Davidson County require a Short Term Rental Property permit from Metro Codes before listing, at $313 a year. Owner-occupied permits go to resident owners who are natural persons, and new permits for homes the owner does not live in are barred in residential zones. Operating without a permit costs $50 a day and a one-year wait for a permit.4,14,15,18

    • Permit $313, valid 12 months, renewed yearly with proof of insurance and occupancy tax payment
    • Owner-occupied permit: the owner lives there; one permit per lot in single-family and two-family zones
    • No new not-owner-occupied permits in AR2A, R, RS or RM zones
    • Local occupancy tax 7% plus $2.50 a night

  3. 3. Gatlinburg

    Sevier County

    Gatlinburg requires a Tourist Residency permit for overnight rentals inside the city, and the property must be zoned for overnight rental. The fee is $200 for a unit with two bedrooms or fewer plus $75 for each extra bedroom, and it pays for the fire and building inspection.24

    • Tourist Residency permit required for overnight rentals within city limits
    • Fee $200 for two bedrooms or fewer, plus $75 per extra bedroom
    • Property must be zoned for overnight rental; confirm with the Building and Planning Department before applying

  4. 4. Memphis

    Shelby County

    Memphis requires a permit for each short-term rental of up to three sleeping rooms, in effect since July 1, 2023. The application fee is $300 and a 365-day permit renews for $150; the city also levies a 4% privilege tax and a $2.00 assessment for each paid room night.5,25,29

    • Permit $300 to apply, $150 to renew, valid 365 days
    • Up to three sleeping rooms per rental unit
    • A responsible party within 50 miles and liability insurance of at least $1,000,000 per occurrence
    • Privilege tax 4% plus $2.00 per paid room night

  5. 5. Knoxville

    Knox County

    Knoxville requires a permit before a short-term rental is advertised. Residential zones allow only the owner's principal residence (Type 1, $70), and non-residential zones allow Type 2 permits ($120). There is no cap on nights, and the city occupancy tax is 3%.26,27

    • New permit $70 (Type 1) or $120 (Type 2); renewal $50; valid one year
    • Type 1: owner's principal residence in residential zones; Type 2: non-residential zones only
    • No limit on rental nights; guests at most two per bedroom plus two, maximum 12
    • City and county business licenses, $15 each; permit issued within 14 business days

  6. 6. Chattanooga

    Hamilton County

    Chattanooga requires a short-term vacation rental certificate for every host. Homestay certificates for the owner's primary residence cost $250 and Absentee certificates $500, each renewed yearly. Absentee rentals are limited to commercial zones that allow hotel or motel use.28

    • Homestay (primary residence, lived in at least 183 days a year): $250 to apply and renew
    • Absentee: $500 to apply and renew; commercial zones only (C-C, C-R, C-MU1, C-MU2 and listed form-based zones)
    • Certificates last one year and must be posted in the rental
    • A denied or revoked certificate can be appealed to the Board of Zoning Appeals within 60 days

Taxes

Tennessee Short-Term Rental Taxes

State sales tax of 7% plus local sales tax of 1.5% to 2.75% (8.5% to 9.75% together), plus a local occupancy tax that is typically 0% to 8%, all on the nightly price and required fees.

Tennessee Short-Term Rental Taxes
TaxRateCollected by
Tennessee state sales tax 7% of the nightly price plus cleaning and guest fees, for stays of 89 nights or fewer7%8,32Airbnb
Local (county or city) sales tax 1.5% to 2.75% of the same price, set by the county or city—8,32Airbnb
Local occupancy (lodging) tax Set by each city or county, typically 0% to 8% of the price for the first 30 days of a stay—8,10,32Airbnb

What the host still handles

  • A Department of Revenue sales tax account (Tennessee Taxpayer Access Point) for bookings made outside a platform
  • A local occupancy tax account with the city or county for bookings made outside a platform, for example the Sevier County Trustee or the Sevierville hospitality tax office
  • A minimal activity license ($3,000 to $100,000 in receipts) or a business license and business tax registration ($100,000 or more) with the county and, where one applies, the city
  • A city and county business license in Knoxville, $15 each, before the permit is issued3,5,8,9,10,11,13,18,21,23,26,31,32

Operating rules

Operating Rules for Tennessee Short-Term Rentals

When legacy status ends
Legacy status lasts until the property is sold, transferred, stops being used as a short-term rental for 30 continuous months, or is found in violation of generally applicable local laws three or more separate times.7 In force since May 17, 2018
Three violations can end a rental
A city may prohibit the continued use of a short-term rental after three separate violations of a generally applicable local law once the owner has no appeal rights left. The city carries the burden of proving the violations resulted from the rental.7 In force since May 17, 2018
Under 30 nights counts as short-term
State law defines a short-term rental unit as a residential dwelling rented wholly or partially for a fee for fewer than 30 continuous days. Hotels and bed and breakfasts are excluded.2 In force since May 17, 2018
Nashville: guest limit
At one time, a Nashville rental may hold no more than twice the number of permitted sleeping rooms plus four guests, up to 12.16 Applies to: Nashville-Davidson
Knoxville: no cap on nights
Knoxville sets no limit on the number of nights a unit can be rented in a year, and the host need not be present during a stay, but a local agent must answer calls within 45 minutes.26 Applies to: Knoxville
Unincorporated Sevier County: annual permit and inspection
Since January 1, 2024, every short-term rental in Sevier County outside city limits needs an annual Fire Marshal permit and a yearly inspection. The permit costs $250 a year for units that sleep 12 or fewer, plus $25 for each occupant above 12.20 Applies to: Sevier County outside city limits · In force since January 1, 2024

Fines

How to Avoid Airbnb Fines in Tennessee

Fines in Tennessee fall on hosting outside the rules above. With the rules followed, none of the fines below apply.

  • A city ordinance penalty in Tennessee cannot exceed $50, so local fines for hosting without a permit are small; Nashville applies a $50 fine to each day of operating without a permit.4,12
  • Nashville: operating without a permit brings citations and a mandatory one-year wait before a permit can be issued; a court finding raises the wait to three years.4,14
  • Knoxville: operating without the required permit draws citations with civil penalties and possible further legal action.26
  • State law: after three separate violations of a generally applicable local law, with no appeal rights left, a city may prohibit the continued use of a property as a short-term rental.7

Changes

What's Changed in Tennessee's Airbnb Rules

No change was scheduled when the rules were checked on October 17, 2026; the most recent are listed first.

  1. March 11, 2026
    Nashville opens its online permit application

    Nashville's new online Short Term Rental permit application process became effective on March 11, 2026.19

  2. July 1, 2025
    Local occupancy tax on days 1 to 30 no longer refundable

    For rental agreements entered into, renewed or amended on or after July 1, 2025, local occupancy tax collected on days 1 to 30 can no longer be refunded or credited.8

  3. January 1, 2024
    Sevier County requires an annual permit and inspection

    From January 1, 2024, short-term rentals in Sevier County outside city limits need an annual permit followed by a yearly inspection.20

  4. July 1, 2023
    Nashville raises its hotel occupancy tax to 7%

    Nashville and Davidson County began collecting an additional 1% occupancy tax on July 1, 2023, bringing the rate to 7%; the $2.50 nightly fee stayed the same.18

  5. July 1, 2023
    Memphis short-term rental regulations take effect

    Memphis regulations under Ordinance 5856 took effect on July 1, 2023, requiring a license or permit to operate and advertise.5,25

  6. August 2021
    Sevierville starts its short-term rental permit system

    Sevierville created its short-term rental permit system in August 2021, run jointly by city planning and the fire department.22

  7. January 1, 2021
    Platforms start collecting local occupancy tax

    From January 1, 2021, short-term rental marketplaces collect the local occupancy tax on stays under 30 continuous days and remit it to the Department of Revenue.3,8

  8. May 17, 2018
    Short-Term Rental Unit Act takes effect

    Public Chapter 972 took effect on May 17, 2018. It protects rentals already operating from later local rules and lets cities and counties set up permit processes.2,7

Listing data

What Tennessee's Listings Show

What officials report

6,500
Short-term rental units in Sevier County · as of October 2026Sevier County's permit program page reports over 6,500 short-term rental units operating in the county.20

Earnings

What Could a Short-Term Rental in Tennessee Earn?

For a specific address, the short-term rental calculator estimates revenue, occupancy and nightly rate from comparable listings, so you can test the numbers before applying.

Estimate what a home could earn

FAQ

Tennessee Short-Term Rental Laws: Frequently Asked Questions

Is Airbnb legal in Tennessee?

Yes. Tennessee law treats a residential rental of fewer than 30 continuous days as a short-term rental unit and lets cities and counties permit it, and a local rule adopted after a home began renting does not apply to that home. Each city and county sets its own permit and tax requirements.2,7

Do I need a permit for Airbnb in Tennessee?

Not from the state, which issues no short-term rental permit. Nashville, Memphis, Knoxville, Chattanooga, Gatlinburg, Sevierville and unincorporated Sevier County each require a local permit or license, so the answer depends on the address.5,7,14,20,22,24,26,28

How much does a short-term rental permit cost in Tennessee?

It varies by place: Nashville $313 a year, Knoxville $70 for an owner-occupied permit or $120 for a non-owner-occupied one (renewal $50), Chattanooga $250 for a Homestay or $500 for an Absentee certificate, Memphis $300 to apply and $150 to renew, Sevier County outside city limits $250 a year, and Gatlinburg $200 plus $75 per bedroom over two.5,14,20,24,26,28

Can I rent a home I don't live in on Airbnb in Tennessee?

Often, but not everywhere. The state does not require owner occupancy, but Nashville bars new permits for homes the owner does not live in across its residential zones, Knoxville allows them only in non-residential zones, and Chattanooga allows absentee rentals only in listed commercial zones.7,15,26,28

Can a Tennessee city ban Airbnb?

A city can require permits and regulate rentals, but a rule adopted after a home began renting does not apply to it until the home is sold, transferred or idle for 30 continuous months. A city can end a rental after three separate violations of a generally applicable law once appeals are over.7

Does Airbnb collect hotel or occupancy tax in Tennessee?

Yes. Airbnb collects the 7% state sales tax, the local sales tax and all locally imposed occupancy taxes on its Tennessee bookings, and the occupancy tax goes to the Department of Revenue. Local occupancy taxes are typically 0% to 8% for the first 30 days.8,32

What is the sales tax on an Airbnb stay in Tennessee?

A 7% state sales tax plus a local sales tax of 1.5% to 2.75%, so 8.5% to 9.75%, on the nightly price and required fees such as cleaning fees, for stays shorter than 90 nights.8,32

Do I need a business license to host in Tennessee?

In most cases yes. With $3,000 to $100,000 in rental receipts in a county or city you need a minimal activity license from the county and, where one applies, the city; at $100,000 or more you register for business tax and hold a business license. Knoxville adds $15 city and $15 county licenses to its permit.9,26

What is the fine for hosting without a permit in Tennessee?

Local fines are small because a city ordinance penalty cannot exceed $50. Nashville charges $50 for each day of operating without a permit and blocks a new permit for one year, or three years after a court finding.4,12,14

Is there a limit on how many nights I can host in Tennessee?

The state sets no night cap, and the Short-Term Rental Unit Act is the only state framework for regulating rentals. Knoxville states that there is no limit on the days a unit can be rented in a year.7,26

Can my HOA or landlord ban Airbnb in Tennessee?

Yes. The state act does not stop a condominium, co-op or homeowners association from restricting rentals in its governing documents, or a landlord from restricting them in a lease. Nashville's Codes Department notes that association rules can be stricter than Metro rules.7,14

Do I have to show my permit number on the listing?

In Nashville, yes: the permit number or a photo of the permit must be in the listing, and the property may not be listed before the permit is issued. Chattanooga requires the certificate to be posted in the rental.17,28

Method

How These Rules Were Checked

Each rule on this page was checked in October 2026 against the official source cited beside it: the ordinance or statute, the permit office's own pages and the tax authority. Airbnb's help pages are cited on their own only for what Airbnb itself does, such as the taxes it collects and the permit checks it runs, and otherwise only beside an official source; news reports only for when a change was announced. Rules that could not be confirmed on an official page are left out. The Tennessee Department of Revenue tax manual was read from an Internet Archive copy (September 2026); the Gatlinburg permit page, the Nashville and Memphis code chapters on Municode and the Knoxville page were read in a browser.

Rules change with council votes, court rulings and new state laws, so the page is rechecked every three months and whenever a scheduled change takes effect. It summarizes the rules for information and is not legal advice; the state agency and your city or county has the final word on any application.

Sources

Sources

Each rule above links to the source it comes from. Official ordinances, statutes and government pages come first, then Airbnb's own help pages.

  1. 1. 16 CFR Part 464 - Rule on Unfair or Deceptive Fees · Electronic Code of Federal Regulations
  2. 2. Public Chapter 972 (2018), Short-Term Rental Unit Act · Tennessee Secretary of State
  3. 3. Public Chapter 787 (2019), relative to the rental of real property · Tennessee Secretary of State
  4. 4. Metropolitan Code 6.28.030, Short term rental property permits · Municode Library, Metropolitan Government of Nashville and Davidson County
  5. 5. Chapter 5-44, Short Term Rental Ordinance · Municode Library, City of Memphis
  6. 6. The Rule on Unfair or Deceptive Fees: Frequently Asked Questions · Federal Trade Commission
  7. 7. Summary of the Short-Term Rental Unit Act · UT Municipal Technical Advisory Service (MTAS)
  8. 8. Taxation of Short-Term Rental Units (June 2026) · Tennessee Department of Revenue
  9. 9. SUT-48 - Short-Term Rentals - Reporting Requirements · Tennessee Department of Revenue
  10. 10. Local Occupancy Tax · Tennessee Department of Revenue
  11. 11. Local Occupancy Tax: Due Date and Tax Rate · Tennessee Department of Revenue
  12. 12. Definitions of Ordinance and Penalties · UT Municipal Technical Advisory Service (MTAS)
  13. 13. Hotel/Motel Tax · UT Municipal Technical Advisory Service (MTAS)
  14. 14. Short Term Rental Property Frequently Asked Questions · Metropolitan Government of Nashville and Davidson County, Codes and Building Safety
  15. 15. Short Term Rental Property Permit Types · Metropolitan Government of Nashville and Davidson County, Codes and Building Safety
  16. 16. Short Term Rental Property Operation Rules and Requirements · Metropolitan Government of Nashville and Davidson County, Codes and Building Safety
  17. 17. Not-Owner Occupied Short Term Rental Permit Application Checklist · Metropolitan Government of Nashville and Davidson County, Codes and Building Safety
  18. 18. Increase of Hotel Occupancy Tax: Metropolitan Nashville-Davidson County · Metropolitan Government of Nashville and Davidson County, Finance
  19. 19. Short Term Rental Property · Metropolitan Government of Nashville and Davidson County, Codes and Building Safety
  20. 20. Short-Term Rental Unit Permit Program Information · Sevier County, Tennessee
  21. 21. Lodging Tax · Sevier County Trustee
  22. 22. Short-Term Rentals · City of Sevierville
  23. 23. Hospitality Tax · City of Sevierville
  24. 24. Apply For A Tourist Residency Permit · City of Gatlinburg
  25. 25. Short-term Rental Registration · Memphis and Shelby County Division of Planning and Development (Develop 901)
  26. 26. Short-Term Rental Units Frequently Asked Questions · City of Knoxville Business License and Tax Office
  27. 27. Short-Term Rentals · City of Knoxville
  28. 28. Apply for Short-Term Vacation Rental Certificate · City of Chattanooga
  29. 29. Short-Term Room Occupancy Tax Form (2026) · City of Memphis Treasury Office
  30. 30. Responsible hosting in the United States · Airbnb Help Center
  31. 31. Areas where tax collection and remittance by Airbnb is available · Airbnb Help Center
  32. 32. Occupancy tax collection and remittance by Airbnb in Tennessee · Airbnb Help Center