LicensedRental

Wilson County, Tennessee

Unincorporated Wilson, TN vacation rental requirements

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.

Checked against official sources November 5, 2026

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Approval
Board of Zoning Appeals
Heard as a bed-and-breakfast use permissible on appeal in A-1, R-1, and R-2; approved for a set term, then renewed.Source
Lot size
At least 2 acres
Caretaker
On site or within 10 miles
Taxes
9.75% sales + 5% county occupancy

Your licensing checklist

In order: the state, the county, then the town.

State of Tennessee

  1. 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

    TNTAP →

  2. 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

  3. 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

  4. Then your county and city

    Permits, zoning, and occupancy tax rates are where Tennessee towns differ most. Pick your area.

Wilson County, Tennessee

  1. Then your city

    Pick your area.

Wilson County (unincorporated areas)

  1. Apply to the Board of Zoning Appeals

    Submit a business plan; the board often sets a guest cap and makes the plan part of the approval. Send the caretaker’s and owner’s contact information to the sheriff’s office, the zoning office, and emergency management, and show TDEC-approved sewer or septic.Source

  2. Renew before your term ends

    Approvals run for a set period, often one year at first and up to three on renewal. Ask the board for a renewal or extension before it expires.Source

  3. Register for sales and occupancy tax

    Tax on stays here is 9.75% sales tax plus Wilson County’s 5% 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

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.