LicensedRental

Tennessee county rules

Moore County, TN vacation rental rules and taxes

Moore County is a combined city-county government (Lynchburg, Moore County). It charges a 3% occupancy tax, with another 3% in Lynchburg. We found no short-term rental permit.

Checked against official sources November 5, 2026
Occupancy tax
3% county, 6% in Lynchburg
Sales tax
9.5%
7% state + 2.5% local.Source
Market
28 Airbnb listings
Draw: the Jack Daniel’s Distillery.Source

We couldn’t find the metropolitan government’s code or zoning online. Ask the metro offices about zoning before you list.

What to do

  1. Register for sales and occupancy tax

    Tax on stays here is 9.5% sales tax + 3% 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 metropolitan government where to file the occupancy tax on direct bookings.Source

  2. Inside Lynchburg

    The state lists an extra 3% for Lynchburg. Pick your area.

Towns

Full guide

Lynchburg

We couldn’t find Lynchburg’s code online or any short-term rental permit. You owe 9.5% sales tax + 6% occupancy tax and need a state business tax license once gross receipts reach $3,000 a year.

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 Spot something out of date?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.