LicensedRental

Tennessee county rules

Union County, TN vacation rental rules and taxes

Union County charges a 5% county occupancy tax, and Maynardville added a 4% town tax in November 2024. 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
Norris Lake
AirROI counts 29 in Maynardville.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 town.Source

  2. Then your area

    Pick your area.

Towns

Full guide

Unincorporated Union

We found no county short-term rental permit for unincorporated Union 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 Spot something out of date?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.