LicensedRental

Hamilton County, Tennessee

Lookout Mountain, TN vacation rental requirements

We couldn’t check Lookout Mountain’s code online and found no short-term rental permit in news or city pages. You owe 9.25% sales tax (no occupancy tax) and need a state business tax license once gross receipts reach $3,000 a year.

Checked against official sources November 5, 2026

Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.

Only when this town’s rules, fees, or forms change. Unsubscribe anytime.

City rental permit
None found (code not checked)
Taxes
9.25% sales tax (no occupancy tax)

In 2016 the town commission discussed rewriting its zoning to keep out day and week rentals, calling the town entirely residential. We couldn’t find what was adopted. Ask Town Hall before you list. Lookout Mountain, Georgia, is a separate city.

Your licensing checklist

In order: the state, the county, then the town.

State of Tennessee

  1. Register for sales tax

    Register through the Tennessee Taxpayer Access Point (TNTAP). One registration covers all your rentals in the same city or county. If you take direct bookings, collect 7% plus the local rate and file by the 20th of each month. Once registered, file every month, even a $0 return.Source

    TNTAP →

  2. Get a business tax license

    Rentals under 180 days owe business tax. With $3,000 to $100,000 a year in gross receipts in a city or county you need a minimal activity license; at $100,000 or more, a standard license. Booking platforms don’t handle this for you.Source

  3. Know what the platform collects

    Airbnb, VRBO, and other marketplaces collect and remit sales tax and local occupancy tax on their bookings. Keep records showing they did. For direct bookings, you pay sales tax to the state and occupancy tax to the city or county.Source

  4. Then your county and city

    Permits, zoning, and occupancy tax rates are where Tennessee towns differ most. Pick your area.

Hamilton County, Tennessee

  1. Register for the county occupancy tax

    For direct bookings, file the county’s 4% with the Hamilton County Trustee by the 20th of each month. The Trustee also handles the Chattanooga, East Ridge, Collegedale, and Red Bank city taxes.Source

  2. Then your city

    Permits differ a lot from city to city. Pick your area.

Town of Lookout Mountain

  1. Register for sales and occupancy tax

    Tax on stays here is 9.25% sales tax (no occupancy tax). Airbnb and VRBO collect both on their bookings. For direct bookings, file sales tax with the state through TNTAP by the 20th of each month. The state’s report lists no town or county occupancy tax here.Source

  2. Ask about zoning

    Ask the Town of Lookout Mountain whether zoning allows a short-term rental at your address. Check your HOA rules too.

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.