LicensedRental

Tennessee county rules

Morgan County, TN vacation rental rules and taxes

Morgan County charges a 5% county occupancy tax, and Wartburg added a 4% town tax in April 2026. We found no county short-term rental permit.

Checked against official sources November 5, 2026
County occupancy tax
5%
Sales tax
9% (2% local)
Wartburg and Sunbright are 9.75%.Source
Market
Small
No Morgan County town passes AirROI’s listing threshold; Oliver Springs (64) is partly in the county.Source

What to do

  1. Register for sales and occupancy tax

    Airbnb and VRBO collect both on their bookings. For direct bookings, file sales tax through TNTAP and occupancy tax with the county or town.Source

  2. Then your area

    Pick your area. Oliver Springs’ page is under Anderson County.

Towns

Full guide

Unincorporated Morgan

We found no county short-term rental permit for unincorporated Morgan County. You owe 9% sales tax + 5% county 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 Spot something out of date?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.