LicensedRental

Tennessee county rules

Wilson County, TN vacation rental rules and taxes

Wilson County has a 5% occupancy tax. In unincorporated areas, the Board of Zoning Appeals approves short-term rentals case by case for a set term (two-acre minimum and a caretaker within 10 miles). Mt. Juliet allows them only in RM-16 zoning with a city permit.

Checked against official sources November 5, 2026
Sales tax
9.75%
7% state + 2.75% local.Source
County occupancy tax
5%
Countywide, on top of city taxes (9% in Lebanon and Mt. Juliet).Source
Market
About 200 Airbnb listings
Lebanon 150, Mount Juliet 51 (AirROI), plus lake homes on Percy Priest and Old Hickory.Source

What to do

  1. Then your city

    Pick your area.

Towns

Full guide

Lebanon

We couldn’t find Lebanon’s short-term rental rules online. Stays here owe 9.75% sales tax plus 9% occupancy tax (4% city + 5% county); ask the city about zoning and a business license before you list.

Full guide

Mt. Juliet

Mt. Juliet prohibits short-term rentals everywhere except RM-16 zoning, where fewer than 30% of the units on a lot may be rented for less than a month. A city permit from the Zoning Administrator is required. Occupancy tax is 9% (4% city + 5% county).

Full guide

Unincorporated Wilson

In unincorporated Wilson County, short-term rentals need approval from the Board of Zoning Appeals as a use permissible on appeal, usually for one to three years at a time. The ordinance requires at least two acres, a caretaker on site or within 10 miles, and approved sewer or septic.

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 Spot something out of date?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.