LicensedRental

Tennessee county rules

Jefferson County, TN vacation rental rules and taxes

Jefferson County has required a county short-term rental permit outside city limits since November 1, 2025 ($250, renewed yearly), and adds a 4% occupancy tax to 9.75% sales tax. Dandridge runs its own permit.

Checked against official sources November 5, 2026
Market
About 260 Airbnb listings
Dandridge 218, Jefferson City 39 (AirROI).Source
Sales tax
9.75%
County occupancy tax
4%
Applies in the cities too; Dandridge adds 4%.Source
County permit
Unincorporated areas
From November 1, 2025.Source

What to do

  1. Then your city or area

    Pick your area.

Towns

Full guide

Dandridge

Dandridge requires a short-term rental unit permit ($300, valid one year) under Ordinance 23/24-22, adopted in May 2024, with city and county business licenses, a 24-hour local contact, and a building and fire safety inspection. Tax is 17.75%.

Full guide

Jefferson City

We found no short-term rental permit or rules in Jefferson City’s code. You owe 13.75% (9.75% sales tax + 4% county occupancy tax; no city occupancy tax) and need a state business tax license once gross receipts reach $3,000 a year.

Full guide

Unincorporated Jefferson County

Since November 1, 2025, every short-term rental outside city limits needs a Jefferson County permit from the County Clerk: $250 to apply, $200 a year to renew, with a county business license, insurance, a codes inspector’s affidavit, and a septic capacity letter. Tax is 13.75%.

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 Spot something out of date?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.