Montgomery County, Tennessee
Unincorporated Montgomery, TN vacation rental requirements
We found no county short-term rental permit for unincorporated Montgomery County. You owe 9.5% sales tax + 8% 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 didn’t find short-term rental rules for unincorporated Montgomery County in November 2026, but we couldn’t read the county zoning resolution online. Ask the Clarksville-Montgomery County Regional Planning Commission whether zoning allows a rental at your address.
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.
Montgomery County, Tennessee
Pay the county occupancy tax on direct bookings
File the Trustee’s hotel/motel occupancy tax report with your payment by the 20th of the month after you collect it, with a copy of your state sales tax return. Interest and penalty each run at 12% a year after the due date. Bookings through Airbnb, VRBO, and other marketplaces are remitted through the state, and the Trustee no longer takes monthly payments for those.Source
Then your city
Inside Clarksville city limits you also need a city permit, unless the city exempts you. Pick your area.
Montgomery County (unincorporated areas)
Register for sales and occupancy tax
Tax on stays here is 9.5% sales tax + 8% 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. File the county’s 8% with the Montgomery County Trustee by the 20th of each month.Source
Ask about county zoning
Ask the Montgomery County planning or codes office whether zoning allows a short-term rental at your address. Check your HOA, lake, or subdivision covenants too.
Sources
- Taxation of short-term vacation rentals · Tennessee Department of Revenue
- SUT-48: Short-term rentals, reporting requirements · Tennessee Department of Revenue
- Hotel/motel occupancy tax reporting · Montgomery County Trustee
- 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.