LicensedRental

Blount County, Tennessee

Unincorporated Blount County, TN vacation rental requirements

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%.

Checked against official sources November 5, 2026

Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.

Only when this town’s rules, fees, or forms change. Unsubscribe anytime.

Zoning
Special exception in R-1 and R-2
Vacation cabin rental, §§9.2 and 9.3.Source
Density
R-2: 1 cabin per 2 acres
R-1: no more than single-family density. Up to 10 cabins on a gravel road.Source
Taxes
14.75%
9.75% sales + 5% county occupancy tax.Source

We read the county’s compiled zoning regulations amended through August 17, 2023. We found no county short-term rental permit.

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.

Blount County (unincorporated areas)

  1. Ask about a special exception

    Up to two cabins on one lot can be approved directly by the Building Commissioner; three or more need a site plan. Ask Blount County Planning whether a single home rented short-term also needs a special exception.Source

  2. Register for sales and occupancy tax

    Tax on stays here is 9.75% sales tax plus 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 Blount County Clerk where to file the county tax on 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.