LicensedRental

Tennessee county rules

Scott County, TN vacation rental rules and taxes

Scott County charges a 5% county occupancy tax; Oneida (since February 2025) and Huntsville (since February 2023) add 4%. We found no county short-term rental permit.

Checked against official sources November 5, 2026
County occupancy tax
5%
Sales tax
9.25% (2.25% local)
Market
About 75 listings
Huntsville 42, Oneida 33.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.

Towns

Full guide

Oneida

We found no short-term rental permit or rules in Oneida’s code. You owe 9.25% sales tax + 4% town occupancy tax and need a state business tax license once gross receipts reach $3,000 a year.

Full guide

Unincorporated Scott

We found no county short-term rental permit for unincorporated Scott County. You owe 9.25% sales tax + 5% county occupancy tax and need a state business tax license once gross receipts reach $3,000 a year.

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 Spot something out of date?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.