LicensedRental

Tennessee county rules

Sumner County, TN vacation rental rules and taxes

Sumner County has a 5% occupancy tax. Hendersonville allows short-term rentals only in two commercial zones, and Gallatin is rewriting its zoning code with a proposed permit system.

Checked against official sources November 5, 2026
Sales tax
9.25% to 9.75%
7% state + 2.25% county; Gallatin and Hendersonville 2.75%.Source
County occupancy tax
5%
Countywide, on top of city taxes (8% in Gallatin, 9% in Hendersonville).Source
Market
About 200 Airbnb listings
Hendersonville 103, Gallatin 101 (AirROI), plus Old Hickory Lake homes.Source

What to do

  1. Then your city

    Pick your area. For unincorporated Sumner County, ask the county planning office about zoning.

Towns

Full guide

Gallatin

We found no short-term rental permit or rules in Gallatin’s code. You owe 9.75% sales tax + 8% occupancy tax (3% city + 5% county) and need a state business tax license once gross receipts reach $3,000 a year.

Full guide

Hendersonville

Hendersonville allows short-term rentals (stays under 30 days) only in its Old Town Commercial and General Commercial zones, with an engineered site plan, a use and occupancy permit, and a business license. The city enforces against rentals elsewhere. Occupancy tax is 9% (4% city + 5% county).

Full guide

Unincorporated Sumner

We couldn’t find Sumner County’s zoning rules for short-term rentals online. Stays in unincorporated areas owe 9.25% sales tax plus the county’s 5% occupancy tax.

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 Spot something out of date?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.