LicensedRental

Tennessee county rules

Stewart County, TN vacation rental rules and taxes

Stewart County, home to Land Between the Lakes and Lake Barkley, charges a 5% occupancy tax countywide. We found no county or city short-term rental permit.

Checked against official sources November 5, 2026
County occupancy tax
5%
No city occupancy tax in Dover or Cumberland City.Source
Sales tax
9.25% to 9.75%
9.25% in the county; 9.75% in Dover.Source
Market
About 42 listings in Dover
More around the lakes outside town.Source

What to do

  1. Pay the county occupancy tax on direct bookings

    Airbnb and VRBO remit occupancy tax to the state for their bookings. For direct bookings, ask Stewart County where to file the 5% county tax.Source

  2. Then your area

    Pick your area.

Towns

Full guide

Dover

We couldn’t find Dover’s code online or any short-term rental permit. You owe 9.75% sales tax + 5% occupancy tax and need a state business tax license once gross receipts reach $3,000 a year.

Full guide

Unincorporated Stewart

We found no county short-term rental permit for unincorporated Stewart County. You owe 9.25% sales tax + 5% 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 Spot something out of date?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.