Tennessee county rules
Pickett County, TN vacation rental rules and taxes
Pickett County, on Dale Hollow Lake, has a 3.5% occupancy tax (new rate from January 1, 2026) and a 9.75% sales tax. We found no county short-term rental rules.
Checked against official sources November 5, 2026What to do
Register for sales and occupancy tax
Outside city limits, tax on stays is 9.75% sales tax plus the 3.5% county occupancy tax. Airbnb and VRBO collect both on their bookings. For direct bookings, file sales tax with the state through TNTAP, and ask Pickett County where to file the county occupancy tax.Source
Then your area
Most lake rentals are outside Byrdstown’s city limits. Pick your area.
Towns
Byrdstown
We found no short-term rental permit or rules in Byrdstown’s code. You owe 9.75% sales tax + 3.5% occupancy tax and need a state business tax license once gross receipts reach $3,000 a year.
Full guideUnincorporated Pickett
We found no county short-term rental permit in unincorporated Pickett County. You owe 9.75% sales tax + 3.5% occupancy tax and need a state business tax license once gross receipts reach $3,000 a year.
Sources
- Local occupancy tax rates · Tennessee Department of Revenue
- Local sales tax rates map · Tennessee Department of Revenue
- Tennessee Airbnb market data (active listings) · AirROI
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 Spot something out of date?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.