Tennessee county rules
Benton County, TN vacation rental rules and taxes
Benton County, a Kentucky Lake county, charges a 5% county occupancy tax, and Camden added a 3% city tax on December 1, 2025. The local sales tax is 2.75% (9.75% total). We found no county or city short-term rental permit in any source we could open.
Checked against official sources November 5, 2026Big Sandy has no city occupancy tax in the state’s report, so only the county 5% applies there (9.75% sales tax).
What to do
Register for the county occupancy tax
Airbnb says it collects all local occupancy taxes in Tennessee on its bookings. For direct bookings, ask the county clerk which office takes the 5% county tax.Source
Then your area
Pick your area.
Towns
Camden
We couldn’t find a short-term rental permit for Camden in any source we could open, and its current code isn’t online. You owe 9.75% sales tax and 8% (5% county + 3% city) occupancy tax, and need a state business tax license once gross receipts reach $3,000 a year.
Full guideUnincorporated Benton
We couldn’t find a short-term rental permit for Unincorporated Benton in any source we could open, and its current code isn’t online. You owe 9.75% sales tax and 5% occupancy tax, and need a state business tax license once gross receipts reach $3,000 a year.
Sources
- Local occupancy tax rates (report; data loaded November 4, 2026) · Tennessee Department of Revenue
- Sales tax rate table (fourth quarter 2026) · Tennessee Department of Revenue
- Tennessee Airbnb market data (active listings, 12 months to October 2026) · AirROI
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 Spot something out of date?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.