LicensedRental

Tennessee county rules

Perry County, TN vacation rental rules and taxes

Perry County, on the Tennessee and Buffalo rivers, charges a 5% occupancy tax countywide and 9.5% sales tax. We found no county or city short-term rental permit.

Checked against official sources November 5, 2026
County occupancy tax
5%
No city occupancy tax in Linden or Lobelville.Source
Sales tax
9.5%
7% state + 2.5% local.Source
Market
About 53 listings
Linden 30, Lobelville 23.Source

What to do

  1. Pay the county occupancy tax on direct bookings

    Airbnb and VRBO remit occupancy tax to the state for their bookings. For direct bookings, ask Perry County where to file the 5% county tax.Source

  2. Then your area

    Pick your area.

Towns

Full guide

Linden

We couldn’t find Linden’s code online or any short-term rental permit. You owe 9.5% sales tax + 5% occupancy tax and need a state business tax license once gross receipts reach $3,000 a year.

Full guide

Lobelville

We couldn’t find Lobelville’s code online or any short-term rental permit. You owe 9.5% sales tax + 5% occupancy tax and need a state business tax license once gross receipts reach $3,000 a year.

Full guide

Unincorporated Perry

We found no county short-term rental permit for unincorporated Perry 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 Spot something out of date?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.