Maury County, Tennessee
Columbia, TN vacation rental requirements
Since January 1, 2026, Columbia allows short-term rentals only in its CD-4, CD-4C, and CD-5 zones, and every one needs a yearly city STR permit. Taxes are 9.75% sales tax plus 10% occupancy tax.
Checked against official sources November 5, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
The city’s application doesn’t list a permit fee. Ask Planning & Zoning.
Columbia’s page warns that not every platform remits occupancy tax; check what yours collects.
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.
Maury 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 Maury County where to file the 5% county tax; we couldn’t confirm the office.Source
Then your city
Columbia and Spring Hill have their own rules. Pick your area.
City of Columbia
Check your zoning
Look up your parcel on the city’s zoning map. New short-term rentals are allowed only in CD-4, CD-4C, and CD-5.Source
Apply for the STR permit
Apply online before you list. You’ll need the parcel number, beds advertised, square footage, a local point of contact, a parking plan, and, for a business owner, proof of good standing with the Secretary of State. The permit lasts one year; letting it lapse ends the rental use.Source
Get a city business license
If you take bookings directly, you need a yearly city business license.Source
Register for sales and occupancy tax
Tax on stays here is 9.75% sales tax + 10% 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. For direct bookings, file a monthly occupancy tax report and payment with the City of Columbia. Ask Maury County where to file its 5%.Source
House rules for guests
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
- Hotel/motel permit & tax · City of Columbia
- Short-term rental (STR) application (rev. April 10, 2025) · City of Columbia Development Services
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.