LicensedRental

Rutherford County, Tennessee

Unincorporated Rutherford, TN vacation rental requirements

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.

Checked against official sources November 5, 2026

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County rental rules
Not checked
We couldn’t find the county zoning resolution online.
Business license
$15 (county)
Taxes
9.75% sales + 5% county occupancy

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.

Rutherford County (unincorporated areas)

  1. Register for sales and occupancy tax

    Tax on stays here is 9.75% sales tax plus Rutherford County’s 5% 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, remit the county’s 5% to the County Clerk each month.Source

  2. Ask County Planning about zoning

    Ask Rutherford County’s planning office whether county zoning allows a short-term rental at your address. Check HOA covenants 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.