LicensedRental

Tennessee county rules

Washington County, TN vacation rental rules and taxes

Washington County charges a 4% county occupancy tax (since August 2024). Johnson City (7%) and Jonesborough (5%) have their own rates. We found no short-term rental permit in either city’s code.

Checked against official sources November 5, 2026
County occupancy tax
4%
Effective August 1, 2024.Source
Sales tax
9.5% (2.5% local)
Market
About 350 listings
Johnson City 254, Jonesborough 62.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

Johnson City

Johnson City charges its 7% occupancy tax on short-term rentals and files it with the city, not the county. Total tax is 16.5% in Washington County, 16.25% in Sullivan, and 16.75% in Carter. We found no short-term rental permit in the zoning code.

Full guide

Jonesborough

We found no short-term rental permit or rules in Jonesborough’s code. You owe 9.5% sales tax + 5% town occupancy tax and need a state business tax license once gross receipts reach $3,000 a year.

Full guide

Unincorporated Washington

We found no county short-term rental permit for unincorporated Washington County. You owe 9.5% sales tax + 4% 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 Spot something out of date?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.