LicensedRental

Tennessee county rules

Loudon County, TN vacation rental rules and taxes

Loudon County adds a 5% occupancy tax to 9% sales tax (Lenoir City and Loudon add their own). We found no county short-term rental permit; around Tellico Village, the property owners’ association rules matter most.

Checked against official sources November 5, 2026
Market
About 100 Airbnb listings
Lenoir City 42, Tellico Village 33, Loudon 28 (AirROI).Source
Sales tax
9%
7% state + 2% local (9.5% in the city of Loudon).Source
County occupancy tax
5%
Lenoir City adds 5%, Loudon 4%.Source

What to do

  1. Then your city or area

    Pick your area.

Towns

Full guide

Lenoir City

We found no short-term rental permit or rules in Lenoir City’s code. You owe 19% (9% sales tax + 5% city + 5% county occupancy tax) and need a state business tax license once gross receipts reach $3,000 a year.

Full guide

Loudon (city)

The City of Loudon’s zoning (as posted in 2013) has no short-term rental permit. It lists “residential hotels and transient lodgings” in the C-1 Central Business district, and in planned development (PD) districts it excludes rentals shorter than three months from residential use. Tax is 18.5%.

Full guide

Unincorporated Loudon County

We found no Loudon County short-term rental permit. You owe 14% tax (9% sales plus 5% county occupancy) and a state business tax license once gross receipts reach $3,000 a year. In Tellico Village, the POA’s rental rules apply.

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 Spot something out of date?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.