LicensedRental

Tennessee county rules

Cocke County, TN vacation rental rules and taxes

Cocke County has a busy cabin market around Cosby and adds a 3% occupancy tax to 9.75% sales tax. We found no county short-term rental permit; the county requires a zoning permit for new construction, and Newport adds a 4% city tax.

Checked against official sources November 5, 2026
Market
About 600 Airbnb listings
Cosby 459, Newport 96, Del Rio 22, Hartford 18 (AirROI).Source
Sales tax
9.75%
County occupancy tax
3%
Applies in Newport too.Source

What to do

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Towns

Full guide

Newport

Newport charges a 4% city occupancy tax on top of the county’s 3% and 9.75% sales tax, for 16.75% in total. We couldn’t find Newport’s code online to check for short-term rental rules.

Full guide

Unincorporated Cocke County

We found no short-term rental permit or rules in Cocke County’s zoning resolution. You owe 12.75% tax (9.75% sales plus 3% county occupancy) and 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 Spot something out of date?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.