LicensedRental

Tennessee county rules

Campbell County, TN vacation rental rules and taxes

Campbell County charges a 5% county occupancy tax; LaFollette (4%), Caryville (5%), and Jellico (5%) have their own. We found no county short-term rental permit; Caryville has a city ordinance.

Checked against official sources November 5, 2026
County occupancy tax
5%
Sales tax
9.25% (2.25% local)
Market
About 230 listings
LaFollette 147 (plus 36 as “La Follette”), Jacksboro 24, Caryville 24.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. Rocky Top’s Campbell County part is on the Rocky Top page under Anderson County.

Towns

Full guide

Caryville

Caryville has a short-term rental ordinance, which Rocky Top used as its model in 2022, but we couldn’t read it. Tax is 9.25% sales tax plus the 5% town occupancy tax.

Full guide

Jacksboro

We found no short-term rental permit or rules in Jacksboro’s code. You owe 9.25% sales tax + 5% county occupancy tax and need a state business tax license once gross receipts reach $3,000 a year.

Full guide

LaFollette

We found no short-term rental permit or rules in LaFollette’s code. You owe 9.25% sales tax + 4% city occupancy tax and need a state business tax license once gross receipts reach $3,000 a year.

Full guide

Unincorporated Campbell

We found no county short-term rental permit for unincorporated Campbell County. You owe 9.25% sales tax + 5% 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 Spot something out of date?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.