LicensedRental

Tennessee county rules

Blount County, TN vacation rental rules and taxes

Blount County adds a 5% occupancy tax countywide on top of 9.75% sales tax. Townsend started a $250 short-term rental permit and a new 3% city tax in 2026, Maryville’s zoning bans short-term rentals in every district, and the county treats vacation rental cabins as a special exception in its rural zones.

Checked against official sources November 5, 2026
Market
About 730 Airbnb listings
Townsend 479, Maryville 126, Walland 43, Louisville 31, Alcoa 28 (AirROI).Source
Sales tax
9.75%
7% state + 2.75% local.Source
County occupancy tax
5%
Applies in the cities too; Townsend adds 3%, Alcoa 4%, Maryville 1%.Source

What to do

  1. Then your city or area

    Pick your area.

Towns

Full guide

Alcoa

We found no short-term rental permit or rules in Alcoa’s code. You owe 18.75% (9.75% sales tax + 4% city + 5% county occupancy tax) and need a state business tax license once gross receipts reach $3,000 a year.

Full guide

Maryville

Maryville’s zoning code lists short-term rental units (rented for less than 30 days) among uses prohibited in all districts. Only rentals protected by the state’s 2018 grandfather law can operate. Tax would be 15.75%.

Full guide

Townsend

Townsend adopted short-term rental permits in May 2026: $250 a year with an annual inspection, a local contact who responds within 45 minutes, up to 12 guests, and one parking space per bedroom. Short-term rentals are prohibited in the R-1E zone. A 3% city occupancy tax took effect May 1, 2026, so tax is 17.75%.

Full guide

Unincorporated Blount County

Blount County’s zoning treats vacation rental cabins as a special exception in its Rural District 1 and 2 zones, with density limits and a site plan for three or more cabins on a tract. Tax is 14.75%.

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 Spot something out of date?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.