LicensedRental

Tennessee county rules

Clay County, TN vacation rental rules and taxes

Clay County, on Dale Hollow Lake, has a 4% occupancy tax (since September 1, 2024) and a 9.75% sales tax. Celina adds no city occupancy tax, and we found no county short-term rental rules.

Checked against official sources November 5, 2026
County occupancy tax
4%
Effective September 1, 2024.Source
Sales tax
9.75%
7% state + 2.75% local.Source
Market
About 30 listings in Celina
Plus lake homes and houseboats elsewhere on Dale Hollow.Source

What to do

  1. Register for sales and occupancy tax

    Outside city limits, tax on stays is 9.75% sales tax plus the 4% county occupancy tax. Airbnb and VRBO collect both on their bookings. For direct bookings, file sales tax with the state through TNTAP, and ask Clay County where to file the county occupancy tax.Source

  2. Then your area

    Pick your area.

Towns

Full guide

Celina

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

Full guide

Unincorporated Clay

We found no county short-term rental permit in unincorporated Clay County. You owe 9.75% sales tax + 4% 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 Spot something out of date?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.