LicensedRental

Tennessee county rules

Unicoi County, TN vacation rental rules and taxes

Unicoi County charges a 5% county occupancy tax, and Erwin charges 4%. We found no short-term rental permit in Erwin’s code.

Checked against official sources November 5, 2026
County occupancy tax
5%
Sales tax
9.75% (2.75% local)
Market
About 60 listings
Erwin 40, Flag Pond 17.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

Erwin

We found no short-term rental permit or rules in Erwin’s code. You owe 9.75% sales tax + 4% town occupancy tax and need a state business tax license once gross receipts reach $3,000 a year.

Full guide

Unincorporated Unicoi

We found no county short-term rental permit for unincorporated Unicoi County. You owe 9.75% 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 Spot something out of date?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.