Short-Term Rental Property

Did you know that if you own a short-term rental property, then you pay these taxes?

  • Business tax:
    Paid yearly on gross receipts to the State of Tennessee
  • Sales tax:
    Local and state paid quarterly to the State of Tennessee
  • Occupancy tax:
    Paid monthly to the County and City your located in at 5% or your monthly gross and remitted monthly

***You must also apply for your initial business license through the County Clerk office and the City you are located in at $15.00 each

*AIRBNB, VRBO, privately owned and operated are all included in these taxes.

Rutherford County Business License may be applied for on line at: