LicensedRental

Tennessee county rules

Carter County, TN vacation rental rules and taxes

Carter County charges a 5% county occupancy tax, and Elizabethton charges 4%. About half the listings are around Roan Mountain and Hampton, near Watauga Lake. We found no county short-term rental permit.

Checked against official sources November 5, 2026
County occupancy tax
5%
Sales tax
9.75% (2.75% local)
Market
About 170 listings
Elizabethton 86, Roan Mountain 61, Hampton 23.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. Johnson City’s Carter County part is on the Johnson City page.

Towns

Full guide

Elizabethton

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

Full guide

Unincorporated Carter

We found no county short-term rental permit for unincorporated Carter County. You owe 9.75% 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 Spot something out of date?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.