LicensedRental

Tennessee county rules

Fentress County, TN vacation rental rules and taxes

Fentress County, the gateway to the Big South Fork, has a 5% occupancy tax and a 9.5% sales tax. Jamestown 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
9.5%
7% state + 2.5% local.Source
Market
About 60 listings in Jamestown

What to do

  1. Register for sales and occupancy tax

    Outside city limits, tax on stays is 9.5% 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 Fentress County where to file the county occupancy tax.Source

  2. Then your city

    Pick your area.

Towns

Full guide

Jamestown

We found no short-term rental permit or rules in Jamestown’s code. You owe 9.5% sales tax + 5% occupancy tax and need a state business tax license once gross receipts reach $3,000 a year.

Full guide

Unincorporated Fentress

We found no county short-term rental permit in unincorporated Fentress County. You owe 9.5% 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 Spot something out of date?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.