LicensedRental

Warren County, Tennessee

McMinnville, TN vacation rental requirements

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).

Checked against official sources November 5, 2026

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Business license
Required
Short-term rentals are classed as hotels.Source
Zoning
No short-term rental rules
Owner-occupied bed and breakfasts need a special exception in residential districts.Source
Taxes
9.75% sales + 10% occupancy
5% county + 5% city.Source

The city’s page says Airbnb collects the city’s 5% but VRBO, Booking.com, and direct bookings do not, so you must file those yourself. The state says all marketplaces remit occupancy tax to the state; ask the city which bookings it expects you to report.

Your licensing checklist

In order: the state, the county, then the town.

State of Tennessee

  1. Register for sales tax

    Register through the Tennessee Taxpayer Access Point (TNTAP). One registration covers all your rentals in the same city or county. If you take direct bookings, collect 7% plus the local rate and file by the 20th of each month. Once registered, file every month, even a $0 return.Source

    TNTAP →

  2. Get a business tax license

    Rentals under 180 days owe business tax. With $3,000 to $100,000 a year in gross receipts in a city or county you need a minimal activity license; at $100,000 or more, a standard license. Booking platforms don’t handle this for you.Source

  3. Know what the platform collects

    Airbnb, VRBO, and other marketplaces collect and remit sales tax and local occupancy tax on their bookings. Keep records showing they did. For direct bookings, you pay sales tax to the state and occupancy tax to the city or county.Source

  4. Then your county and city

    Permits, zoning, and occupancy tax rates are where Tennessee towns differ most. Pick your area.

Warren County, Tennessee

  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.

City of McMinnville

  1. Get a city business license

    Visit the Community Development Department at City Hall or call 931-473-1204.Source

  2. File the city’s 5% each month

    Submit the hotel, motel, or short-term rental tax form and payment by the 20th through the city’s Citizens Portal, in person at City Hall (101 E Main St.), or by mail. Filing on time keeps a 2% operator’s deduction.Source

  3. Register for sales and occupancy tax

    Tax on stays here is 9.75% sales tax plus 10% occupancy tax (5% county + 5% city). Airbnb and VRBO collect both on their bookings. For direct bookings, file sales tax with the state through TNTAP by the 20th of each month. Ask Warren County where to file its 5%.Source

  4. Ask about zoning

    The zoning code allows bed and breakfasts only where the owner lives there, by special exception. Ask the city whether a whole-home rental is allowed at your address.Source

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.