LicensedRental

Jefferson County, Tennessee

Jefferson City, TN vacation rental requirements

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.

Checked against official sources November 5, 2026

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City rental permit
None found
Taxes
13.75% (9.75% sales tax + 4% county occupancy tax; no city occupancy tax)

We found no short-term rental rules in MTAS’s copy of the municipal code (Change 15, December 2021). Jefferson County’s permit covers unincorporated areas only. Confirm zoning with the city before you list.

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.

Jefferson County, Tennessee

  1. Then your city or area

    Pick your area.

City of Jefferson City

  1. Register for sales and occupancy tax

    Tax on stays here is 13.75% (9.75% sales tax + 4% county occupancy tax; no city 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. Ask the Jefferson County Clerk where to file the county tax on direct bookings.Source

  2. Ask about zoning

    Ask the City of Jefferson City 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.