Williamson County, Tennessee
Brentwood, TN vacation rental requirements
Brentwood doesn’t allow a single-family home to be rented for less than three months (§78-19(e), adopted 2005). Because the rule predates 2014 and expressly limits rental periods, state law lets it apply to every home, with no grandfathering for existing rentals.
Checked against official sources November 5, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
The Short-Term Rental Unit Act’s grandfather clause doesn’t protect existing rentals here: §13-7-603(b) lets a pre-2014 rule that expressly limits rental periods apply to any property.
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.
Williamson County, Tennessee
Then your city
Pick your area. Spring Hill, which lies mostly in Maury County, is on the Maury County page.
City of Brentwood
Rent for three months or longer
In single-family homes, rent to the same tenant for at least three months. Once a tenant has stayed three months, the same tenant may extend for shorter periods.Source
Ask about other districts
Brentwood’s page addresses single-family districts. If your property is in another zone, ask Planning and Codes before you list.Source
Sources
- Taxation of short-term vacation rentals · Tennessee Department of Revenue
- SUT-48: Short-term rentals, reporting requirements · Tennessee Department of Revenue
- Code section · City of Brentwood (Municode)
- Short term rentals · City of Brentwood
- Tenn. Code §13-7-603 (2018) · Justia
- Local occupancy tax rates report · Tennessee Department of Revenue
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.