LicensedRental

Tennessee county rules

Overton County, TN vacation rental rules and taxes

Overton County has a 5% occupancy tax and a 9.5% sales tax, and Livingston adds a 4% city occupancy tax. We found no county short-term rental rules.

Checked against official sources November 5, 2026
County occupancy tax
5%
Sales tax
9.5%
7% state + 2.5% local.Source
Market
About 40 listings in Livingston
Plus Dale Hollow Lake homes near Allons and Hilham.Source

What to do

  1. Register for sales and occupancy tax

    Outside city limits, tax on stays is 9.5% sales tax plus the 5% county occupancy tax. Airbnb and VRBO collect both on their bookings. For direct bookings, file sales tax with the state through TNTAP, and ask Overton County where to file the county occupancy tax.Source

  2. Then your city

    Livingston adds 4%. Pick your area.

Towns

Full guide

Livingston

We found no short-term rental permit or rules in Livingston’s code. You owe 9.5% sales tax + 9% occupancy tax (5% county + 4% town) and need a state business tax license once gross receipts reach $3,000 a year.

Full guide

Unincorporated Overton

We found no county short-term rental permit in unincorporated Overton County. You owe 9.5% sales tax + 5% 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 Spot something out of date?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.