LicensedRental

Blount County, Tennessee

Maryville, TN vacation rental requirements

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%.

Checked against official sources November 5, 2026

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Zoning
Prohibited in all districts
§14-210(4)(c)(iv).Source
Taxes
15.75%
9.75% sales + 1% city + 5% county occupancy tax.Source

We read MTAS’s posted copy of Title 14. Confirm the current rule with the city, which may have amended it.

Your licensing checklist

In order: the state, the county, then the town.

State of Tennessee

  1. Register for sales tax

    Register through the Tennessee Taxpayer Access Point (TNTAP). One registration covers all your rentals in the same city or county. If you take direct bookings, collect 7% plus the local rate and file by the 20th of each month. Once registered, file every month, even a $0 return.Source

    TNTAP →

  2. Get a business tax license

    Rentals under 180 days owe business tax. With $3,000 to $100,000 a year in gross receipts in a city or county you need a minimal activity license; at $100,000 or more, a standard license. Booking platforms don’t handle this for you.Source

  3. Know what the platform collects

    Airbnb, VRBO, and other marketplaces collect and remit sales tax and local occupancy tax on their bookings. Keep records showing they did. For direct bookings, you pay sales tax to the state and occupancy tax to the city or county.Source

  4. Then your county and city

    Permits, zoning, and occupancy tax rates are where Tennessee towns differ most. Pick your area.

Blount County, Tennessee

  1. Then your city or area

    Pick your area.

City of Maryville

  1. Check whether your rental is grandfathered

    The state’s Short-Term Rental Unit Act protects rentals that were operating legally before a local ban. Ask the city’s planning office whether your property qualifies before you list it.Source

  2. Register for sales and occupancy tax

    Tax on stays here is 9.75% sales tax plus 1% city and 5% county occupancy tax. Airbnb and VRBO collect both on their bookings. For direct bookings, file sales tax with the state through TNTAP by the 20th of each month. Ask the city and the Blount County Clerk where to file direct bookings.Source

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.