Washington County, Tennessee
Johnson City, TN vacation rental requirements
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.
Checked against official sources November 5, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
The city says its tax applies however a stay is booked. Airbnb and VRBO remit occupancy tax on their bookings to the state; ask the city how to report those bookings on your monthly form.
We searched the city’s zoning code in November 2026 and found no short-term rental use or permit. It lists bed and breakfasts in several districts.
Your licensing checklist
In order: the state, the county, then the town.
State of Tennessee
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
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
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
Then your county and city
Permits, zoning, and occupancy tax rates are where Tennessee towns differ most. Pick your area.
Washington County, Tennessee
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
Then your city
Pick your area.
City of Johnson City
Register for sales tax
Register with the state through TNTAP. Airbnb and VRBO collect sales tax on their bookings; file direct bookings by the 20th of each month.Source
File the city occupancy tax
For direct bookings, file the city’s Hotel/Motel Occupancy Tax Remittance Form by the 20th of each month, by mail (PO Box 2150, Johnson City, TN 37605) or in person at 601 E. Main Street. Late returns owe 12% a year penalty and 1% a month interest.Source
Ask about zoning
Ask the Planning Division whether zoning allows a short-term rental at your address. Check your HOA rules too.
Sources
- Taxation of short-term vacation rentals · Tennessee Department of Revenue
- SUT-48: Short-term rentals, reporting requirements · Tennessee Department of Revenue
- Local occupancy tax rates map · Tennessee Department of Revenue
- Occupancy taxes · City of Johnson City
- Code of ordinances · City of Johnson City (Municode)
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.