LicensedRental

Tennessee county rules

Rutherford County, TN vacation rental rules and taxes

Rutherford County charges a 5% occupancy tax on short-term rentals, filed with the County Clerk, and asks hosts to get county and city business licenses ($15 each). City occupancy taxes are added on top: 10% total in Murfreesboro and 7.5% in Smyrna. We found no city short-term rental permits in Murfreesboro, Smyrna, or La Vergne.

Checked against official sources November 5, 2026
Sales tax
9.75%
7% state + 2.75% local.Source
County occupancy tax
5%
Countywide, on top of any city tax. Filed monthly with the County Clerk for direct bookings.Source
Business license
$15 county + $15 city
Market
About 430 Airbnb listings
Murfreesboro 381, La Vergne 29, Smyrna 24 (AirROI).Source

DOR’s report adds the county’s 5% on top of city taxes: 10% in Murfreesboro (5% + 5%), 7.5% in Smyrna (2.5% + 5%), and 5% in Eagleville (no city tax). La Vergne isn’t listed with a city rate.

What to do

  1. Get county and city business licenses

    Apply through the County Clerk (online at tncountyclerk.com) and your city.Source

    TN County Clerk →

  2. File the county occupancy tax

    For direct bookings, remit the county’s occupancy tax monthly to the County Clerk.Source

  3. Then your city

    Pick your area.

Towns

Full guide

La Vergne

We found no short-term rental permit or rules in La Vergne’s code. You owe 9.75% sales tax + 5% county occupancy tax, plus any city occupancy tax and need a state business tax license once gross receipts reach $3,000 a year.

Full guide

Murfreesboro

We found no short-term rental permit or rules in Murfreesboro’s code. You owe 9.75% sales tax + 10% occupancy tax (5% city + 5% county) and need a state business tax license once gross receipts reach $3,000 a year.

Full guide

Smyrna

We found no short-term rental permit or rules in Smyrna’s code. You owe 9.75% sales tax + 7.5% occupancy tax (2.5% town + 5% county) and need a state business tax license once gross receipts reach $3,000 a year.

Full guide

Unincorporated Rutherford

We couldn’t find Rutherford County’s zoning rules for short-term rentals online. The county asks hosts to get a $15 county business license, and stays owe 9.75% sales tax plus the county’s 5% occupancy tax, filed with the County Clerk.

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 Spot something out of date?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.