LicensedRental

Tennessee county rules

Roane County, TN vacation rental rules and taxes

Roane County requires a yearly county Short-Term Rental Operating Permit ($200, then $150 to renew) with fire and building inspections. It charges a 4% county occupancy tax (since July 2025); Kingston (5%), Harriman (7%), and Rockwood (4%) add city rates.

Checked against official sources November 5, 2026
County rental permit
Required
$200 application, $150 yearly renewal.Source
County occupancy tax
4%
Effective July 1, 2025.Source
Sales tax
9.5% (2.5% local)
Oak Ridge and Oliver Springs are 9.75%.Source
Market
Watts Bar Lake
AirROI counts 24 in Kingston and 23 in Harriman.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 city.Source

  2. Then your city

    Pick your area. Outside city limits, start with the county permit.

Towns

Full guide

Harriman

We found no short-term rental permit or rules in Harriman’s code. You owe 9.5% sales tax + 7% city occupancy tax and need a state business tax license once gross receipts reach $3,000 a year.

Full guide

Kingston

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

Full guide

Unincorporated Roane

Short-term rentals (up to 30 days) in Roane County need a yearly county Operating Permit: a $200 application, fire and building inspections, a local contact who responds within 45 minutes, and the permit number in every ad. Tax is 9.5% sales tax plus the 4% county occupancy tax.

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 Spot something out of date?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.