LicensedRental

Campbell County, Tennessee

Caryville, TN vacation rental requirements

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.

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.

Town rental permit
Ordinance reported
Rocky Top officials said its 2022 ordinance was patterned after Caryville’s.Source
Taxes
9.25% sales + 5% town occupancy

The town code posted online (MTAS, updated December 2019) may not include the ordinance. Confirm the current rules with the town.

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.

Campbell County, Tennessee

  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.

Town of Caryville

  1. Ask the town for the ordinance

    Get the short-term rental permit application, fee, and inspection rules from the town before you list.Source

  2. Register for sales and occupancy tax

    Tax on stays here is 9.25% sales tax + 5% town 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. The state’s rate map lists a separate city rate; ask the city whether the county’s rate also applies inside city limits, and whether direct-booking tax is filed with the city or the county.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.