LicensedRental

Tennessee county rules

White County, TN vacation rental rules and taxes

White County has a 5% occupancy tax, and Sparta added a 4% city occupancy tax on October 1, 2025. Sales tax is 9.25% outside Sparta and 9.75% inside it; we found no county short-term rental rules.

Checked against official sources November 5, 2026
County occupancy tax
5%
Sales tax
9.25% (9.75% in Sparta)
7% state + 2.25% county; Sparta’s local rate is 2.75%.Source
Market
About 90 listings
Mailing town Sparta.Source

What to do

  1. Register for sales and occupancy tax

    Outside city limits, tax on stays is 9.25% 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 White County where to file the county occupancy tax.Source

  2. Then your city

    Sparta adds 4%. Pick your area.

Towns

Full guide

Sparta

We found no short-term rental permit in the copy of Sparta’s code online, which dates from 2011. Its zoning allows “tourist homes” in Residential B (multi-family) districts. Stays owe 9.75% sales tax and 9% occupancy tax (5% county + 4% city).

Full guide

Unincorporated White

We found no county short-term rental permit in unincorporated White County. You owe 9.25% 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 Spot something out of date?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.