LicensedRental

Tennessee county rules

Warren County, TN vacation rental rules and taxes

Warren County has a 5% occupancy tax, and McMinnville adds 5%. McMinnville treats short-term rentals as hotels that need a city business license; we found no county rules.

Checked against official sources November 5, 2026
County occupancy tax
5%
Sales tax
9.75%
7% state + 2.75% local.Source
Market
About 85 listings
McMinnville 64, Rock Island 22.Source

What to do

  1. Register for sales and occupancy tax

    Outside city limits, tax on stays is 9.75% sales tax plus the 5% county occupancy tax. Airbnb and VRBO collect both on their bookings. For direct bookings, file sales tax with the state through TNTAP, and ask Warren County where to file the county occupancy tax.Source

  2. Then your city

    McMinnville adds 5% and a business license. Pick your area.

Towns

Full guide

McMinnville

McMinnville treats short-term rentals as hotels: you need a city business license and must collect the 5% city lodging tax. Its zoning code doesn’t mention short-term rentals. Stays owe 9.75% sales tax and 10% occupancy tax (5% county + 5% city).

Full guide

Unincorporated Warren

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 Spot something out of date?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