Roane County, Tennessee
Unincorporated Roane, TN vacation rental requirements
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.
Checked against official sources November 5, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
The permit is personal to the owner and ends when the property is sold. Fines for transferring a permit are $50 a day.
The regulation doesn’t say whether it applies inside Kingston, Harriman, Rockwood, Oak Ridge, or Oliver Springs; ask the county if you are in a city.
Your licensing checklist
In order: the state, the county, then the town.
State of Tennessee
Register for sales tax
Register through the Tennessee Taxpayer Access Point (TNTAP). One registration covers all your rentals in the same city or county. If you take direct bookings, collect 7% plus the local rate and file by the 20th of each month. Once registered, file every month, even a $0 return.Source
Get a business tax license
Rentals under 180 days owe business tax. With $3,000 to $100,000 a year in gross receipts in a city or county you need a minimal activity license; at $100,000 or more, a standard license. Booking platforms don’t handle this for you.Source
Know what the platform collects
Airbnb, VRBO, and other marketplaces collect and remit sales tax and local occupancy tax on their bookings. Keep records showing they did. For direct bookings, you pay sales tax to the state and occupancy tax to the city or county.Source
Then your county and city
Permits, zoning, and occupancy tax rates are where Tennessee towns differ most. Pick your area.
Roane County, Tennessee
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
Then your city
Pick your area. Outside city limits, start with the county permit.
Roane County (unincorporated areas)
Get a county business license
The application needs a copy of your Roane County business license.Source
Apply for the operating permit
Submit the notarized packet to Building & Codes: a life-safety affidavit, owner and local contact details, a site and floor plan showing bedrooms and parking, and confirmation that no HOA, covenant, or mortgage bars the rental. Don’t advertise or rent until the permit is issued.Source
Pass two inspections
The county does a fire and life-safety inspection and a building inspection within 15 days, sets your maximum occupancy, and allows one re-inspection for each.Source
Register for sales and occupancy tax
Tax on stays here is 9.5% sales tax + 4% county occupancy tax. Airbnb and VRBO collect both on their bookings. For direct bookings, file sales tax with the state through TNTAP by the 20th of each month. For direct bookings, ask the Roane County Clerk where to file the county occupancy tax.Source
Fees
$200 the first year and $150 a year after
| Application and inspection | $200 |
|---|---|
| Annual renewalApply at least 30 days before the permit expires, or reapply as new. | $150 |
Fees are non-refundable. Source
Inspection checklist
What the inspector looks for, from Roane County (unincorporated areas)’s published checklist.
- Smoke alarm in each bedroom, near bedrooms, and on every floorUL 217.Source
- Carbon monoxide detector within 15 feet of all bedrooms
- Fire extinguisher
House rules for guests
Sources
- Taxation of short-term vacation rentals · Tennessee Department of Revenue
- SUT-48: Short-term rentals, reporting requirements · Tennessee Department of Revenue
- Local occupancy tax rates map · Tennessee Department of Revenue
- Short-term rental regulations · Roane County
- Building & Codes: Short-Term Rental Operating Permit · Roane County
- Local occupancy tax rates map · Tennessee Department of Revenue
- Short-term rental permit packet (fillable) · Roane County
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.