LicensedRental

Rutherford County, Tennessee

Murfreesboro, TN vacation rental requirements

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.

Checked against official sources November 5, 2026

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City rental permit
None found
Taxes
9.75% sales tax + 10% occupancy tax (5% city + 5% county)

We searched the city code in November 2026 and found no short-term rental permit. Ask Murfreesboro Planning whether zoning allows a short-term rental at your address, and get a city business license.

Your licensing checklist

In order: the state, the county, then the town.

State of Tennessee

  1. 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

    TNTAP →

  2. 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

  3. 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

  4. Then your county and city

    Permits, zoning, and occupancy tax rates are where Tennessee towns differ most. Pick your area.

Rutherford County, Tennessee

  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.

City of Murfreesboro

  1. Register for sales and occupancy tax

    Tax on stays here is 9.75% sales tax + 10% occupancy tax (5% city + 5% county). 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, remit the city’s 5% to the City Treasurer and the county’s 5% to the County Clerk each month.Source

  2. Ask about zoning

    Ask the City of Murfreesboro whether zoning allows a short-term rental at your address. Check your HOA rules too.

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.