Shelby County, Tennessee
Bartlett, TN vacation rental requirements
Bartlett allows short-term rentals in residential zones only in the owner’s own home, with a yearly Type 1 permit from Code Enforcement ($75, then $50 to renew), an inspection, and a limit of 10 guests. Taxes are 9.75% sales tax and 10% occupancy tax (5% county + 5% city).
Checked against official sources November 5, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
Type 2 permits (non-owner-occupied rentals operating before July 10, 2018) closed to new applications after September 10, 2018.
We read the zoning ordinance on the state advisory service’s site, which may lag the city’s current code. Confirm fees and rules with Code Enforcement.
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.
Shelby County, Tennessee
Know who collects the county 5%
Airbnb says it collects all local occupancy taxes in Tennessee on its bookings. For direct bookings, file the 5% county tax with the Shelby County Clerk by the 20th of each month.Source
Then your city
City rules differ a lot: Memphis and Bartlett issue permits, while Germantown and Collierville ban short-term stays in homes. Pick your area.
City of Bartlett
Apply for a Type 1 permit
Apply to the Code Enforcement Office with proof the home is your principal residence, the off-street parking spaces, a local contact, and liability insurance of at least $1 million per occurrence. The city decides within 14 business days of a complete application.Source
Pass the inspection
The code official inspects at application and at each renewal for smoke alarms, a carbon monoxide detector within 15 feet of bedrooms, and a fire extinguisher.Source
Name a local contact
Available 24/7 and able to reach the property within 45 minutes of a complaint.Source
Register for sales and occupancy tax
Tax on stays here is 9.75% sales tax plus 10% 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. The county 5% goes to the Shelby County Clerk; the city 5% goes to the City of Bartlett.Source
Fees
$75 the first year and $50 a year after
| Type 1 application | $75 |
|---|---|
| Annual renewal | $50 |
Fees are non-refundable. Source
Inspection checklist
What the inspector looks for, from City of Bartlett’s published checklist.
- Smoke alarms
- Carbon monoxide detectorWithin 15 feet of bedrooms.Source
- 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
- Code section · Shelby County (Municode)
- Zoning Ordinance, Art. VI §30 Short-Term Rentals (Ord. 18-04) · City of Bartlett (via UT MTAS)
- Local occupancy tax rates (report; data loaded November 4, 2026) · Tennessee Department of Revenue
- Sales tax rate table (fourth quarter 2026) · Tennessee Department of Revenue
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.