LicensedRental

Tennessee county rules

Humphreys County, TN vacation rental rules and taxes

Humphreys County, on Kentucky Lake, charges a 3% occupancy tax countywide and 9.75% sales tax. We found no county or city short-term rental permit.

Checked against official sources November 5, 2026
County occupancy tax
3%
No city occupancy tax in Waverly, McEwen, or New Johnsonville.Source
Sales tax
9.75%
7% state + 2.75% local.Source
Market
About 54 listings
McEwen 28, Waverly 26.Source

What to do

  1. Pay the county occupancy tax on direct bookings

    Airbnb and VRBO remit occupancy tax to the state for their bookings. For direct bookings, ask Humphreys County where to file the 3% county tax.Source

  2. Then your area

    Pick your area.

Towns

Full guide

McEwen

We couldn’t find McEwen’s code online or any short-term rental permit. You owe 9.75% sales tax + 3% occupancy tax and need a state business tax license once gross receipts reach $3,000 a year.

Full guide

Unincorporated Humphreys

We found no county short-term rental permit for unincorporated Humphreys County. You owe 9.75% sales tax + 3% occupancy tax and need a state business tax license once gross receipts reach $3,000 a year.

Full guide

Waverly

We couldn’t find Waverly’s code online or any short-term rental permit. You owe 9.75% sales tax + 3% 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 Spot something out of date?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.