LicensedRental

Tennessee county rules

DeKalb County, TN vacation rental rules and taxes

DeKalb County, on Center Hill Lake, has a 5% occupancy tax and a 9.75% sales tax. Smithville adds no city occupancy tax, and we found no county short-term rental rules.

Checked against official sources November 5, 2026
County occupancy tax
5%
Sales tax
9.75%
7% state + 2.75% local.Source
Market
About 140 listings
Mailing town Smithville, mostly Center Hill Lake.Source

What to do

  1. Register for sales and occupancy tax

    Outside city limits, tax on stays is 9.75% sales tax plus the 5% county occupancy tax. Airbnb and VRBO collect both on their bookings. For direct bookings, file sales tax with the state through TNTAP, and ask DeKalb County where to file the county occupancy tax.Source

  2. Then your area

    Most lake rentals are outside Smithville’s city limits. Pick your area.

Towns

Full guide

Smithville

We found no short-term rental permit or rules in Smithville’s code. You owe 9.75% sales tax + 5% occupancy tax and need a state business tax license once gross receipts reach $3,000 a year.

Full guide

Unincorporated DeKalb

We found no county short-term rental permit in unincorporated DeKalb County. You owe 9.75% sales tax + 5% 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 Spot something out of date?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.