LicensedRental

Tennessee county rules

Obion County, TN vacation rental rules and taxes

Obion County, home to part of Reelfoot Lake, charges a 4% county occupancy tax, and Union City, Samburg, and South Fulton each add 5%. The local sales tax is 2.75% (9.75% total). We found no county or city short-term rental permit in any source we could open.

Checked against official sources November 5, 2026
County occupancy tax
4%
Union City, Samburg, and South Fulton add 5% (9% total) since July 1, 2023; Hornbeak, Obion, Rives, Troy, and Woodland Mills add none.Source
Local sales tax
2.75%
9.75% total.Source
Market
About 50 Airbnb listings
Union City 24 and Hornbeak 23 (AirROI, 12 months to October 2026).Source

Part of Reelfoot Lake is in Lake County, which charges a 5% county occupancy tax; Tiptonville adds none.

What to do

  1. Register for occupancy tax

    Airbnb says it collects all local occupancy taxes in Tennessee on its bookings. For direct bookings, ask the county clerk where to file the 4% county tax, and city hall about the 5% city tax in Union City, Samburg, or South Fulton.Source

  2. Then your area

    Pick your area.

Towns

Full guide

Unincorporated Obion

We couldn’t find a short-term rental permit for Unincorporated Obion in any source we could open, and its current code isn’t online. You owe 9.75% sales tax and 4% 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 Spot something out of date?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.