LicensedRental

Tennessee county rules

Henry County, TN vacation rental rules and taxes

Henry County, a Kentucky Lake county, charges a 5% county occupancy tax, and Paris adds 4% more. The local sales tax is 2.75% (9.75% total). We found no county or city short-term rental permit in any source we could open.

Checked against official sources November 5, 2026
County occupancy tax
5%
Local sales tax
2.75%
9.75% total.Source
Market
About 120 Airbnb listings
Springville 79, Buchanan 22, and Paris 20 (AirROI, 12 months to October 2026).Source

Cottage Grove, Henry, and Puryear have no city occupancy tax in the state’s report, so only the county 5% applies there.

What to do

  1. Register for the county occupancy tax

    Airbnb says it collects all local occupancy taxes in Tennessee on its bookings. For direct bookings, ask the county clerk which office takes the 5% county tax.Source

  2. Then your area

    Pick your area.

Towns

Full guide

Paris

We couldn’t find a short-term rental permit for Paris in any source we could open, and its current code isn’t online. You owe 9.75% sales tax and 9% (5% county + 4% city) occupancy tax, and need a state business tax license once gross receipts reach $3,000 a year.

Full guide

Unincorporated Henry

We couldn’t find a short-term rental permit for Unincorporated Henry in any source we could open, and its current code isn’t online. You owe 9.75% sales tax and 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 Spot something out of date?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.