Williamson County, Tennessee
Unincorporated Williamson, TN vacation rental requirements
News reports say Williamson County’s 2012 zoning ordinance limits short-term vacation rentals in unincorporated areas to the Leiper’s Fork village, with older rentals allowed to continue as nonconforming. Confirm with County Planning before you list. You owe 9.75% sales tax plus the county’s 4% occupancy tax.
Checked against official sources November 5, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
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.
Williamson County (unincorporated areas)
Ask County Planning about your parcel
Confirm whether the current zoning ordinance allows a short-term rental at your address, and whether a rental that started before 2012 can continue.Source
Register for sales and occupancy tax
Tax on stays here is 9.75% sales tax plus Williamson County’s 4% occupancy tax. 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 the county where to file its occupancy tax for direct bookings.Source
Sources
- Taxation of short-term vacation rentals · Tennessee Department of Revenue
- SUT-48: Short-term rentals, reporting requirements · Tennessee Department of Revenue
- Williamson County Zoning Ordinance · Williamson County
- Local occupancy tax rates report · Tennessee Department of Revenue
- Short-term rental properties illegal except in Leiper’s Fork (August 2015) · Williamson Source
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.