LicensedRental

Tennessee county rules

Anderson County, TN vacation rental rules and taxes

Anderson County charges a 4% county occupancy tax (since July 2025), and each city has its own. Norris and Rocky Top require city short-term rental permits, and Norris allows them only in commercial zones. We found no county permit.

Checked against official sources November 5, 2026
County occupancy tax
4%
Effective July 1, 2025.Source
Sales tax
9.75% (2.75% local)
Market
About 200 listings
Oak Ridge 81, Oliver Springs 64 (three counties), Andersonville 28, Clinton 19.Source

What to do

  1. Register for sales and occupancy tax

    Airbnb and VRBO collect both on their bookings. For direct bookings, file sales tax through TNTAP and occupancy tax with the county or city.Source

  2. Then your city

    Pick your area.

Towns

Full guide

Clinton

Clinton’s code (June 2025) counts short-term rental units as hotels for its 4% hotel/motel tax, which the state lists as effective June 1, 2026. We found no city short-term rental permit in the code; zoning is in a separate ordinance.

Full guide

Norris

Norris requires a city permit ($250, then $50 a year) for short-term rentals and, since November 2022, allows new ones only in its commercial, professional, and scenic highway districts. Tax is 9.75% sales tax plus the 4% city occupancy tax.

Full guide

Oak Ridge

We found no short-term rental permit or rules in Oak Ridge’s code. You owe 9.75% sales tax + 5% city occupancy tax and need a state business tax license once gross receipts reach $3,000 a year.

Full guide

Oliver Springs

We found no short-term rental permit or rules in Oliver Springs’s code. You owe 9.75% sales tax + 5% town occupancy tax and need a state business tax license once gross receipts reach $3,000 a year.

Full guide

Rocky Top

Rocky Top’s 2022 short-term rental ordinance calls for a $100 yearly permit per property, a safety inspection, a contact who responds within two hours, four guests per bedroom, and one parking space per bedroom. Tax is 9.75% sales tax plus the 5% city occupancy tax.

Full guide

Unincorporated Anderson

We found no county short-term rental permit for unincorporated Anderson County. You owe 9.75% sales tax + 4% county occupancy tax and need a state business tax license once gross receipts reach $3,000 a year.

Sources

A plain-language summary to help you prepare, not legal advice. Rules and fees change; confirm with the office before you apply. Spot something out of date? Email hello@licensedrental.com.