Humphreys County, Tennessee
McEwen, TN vacation rental requirements
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.
Checked against official sources November 5, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
We couldn’t find McEwen’s code of ordinances online, so we couldn’t check it for short-term rental rules. Ask the City of McEwen about zoning and any permit before you list.
Your licensing checklist
In order: the state, the county, then the town.
State of Tennessee
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
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
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
Then your county and city
Permits, zoning, and occupancy tax rates are where Tennessee towns differ most. Pick your area.
Humphreys County, Tennessee
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
Then your area
Pick your area.
City of McEwen
Register for sales and occupancy tax
Tax on stays here is 9.75% sales tax + 3% 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. We found no city occupancy tax in the state’s report; ask Humphreys County where to file the 3% county tax on direct bookings.Source
Ask about zoning
Ask the City of McEwen whether zoning allows a short-term rental at your address. Check your HOA rules too.
Sources
- Taxation of short-term vacation rentals · Tennessee Department of Revenue
- SUT-48: Short-term rentals, reporting requirements · Tennessee Department of Revenue
- Local occupancy tax rates report (updated November 4, 2026) · Tennessee Department of Revenue
- Sales tax rate table, fourth quarter 2026 · Tennessee Department of Revenue
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.