Hotels & Lodging in Knox County, TN (2026)
1 county-level rule, plus city-specific rules for 1 city in Knox County, Tennessee.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Knox County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Transient Occupancy Tax
Knox County levies a privilege tax on hotel stays under 30 days, capped at 5 percent of the room charge if the county has undertaken a tourist facility, or 3 percent otherwise. The county commission sets the exact rate annually in tenth-of-a-percent increments, and operators collect and remit it monthly to the county clerk.
Hotel Occupancy Tax Rate in Knox County TN
Some RestrictionsKnox County Code § 58-82
there is authorized a privilege tax upon the privilege of occupancy in any hotel by a transient in an amount not to exceed the rates provided hereinafter of the consideration charged by the operator. The rate of the tax in increments of one-tenth of one percent shall be set annually by the county legislative body. The tax is a privilege upon the transient occupying the room or ground space and ...
Hotels & Lodging by City in Knox County
1 cities in Knox County have their own hotels & lodging rules. Each link goes to that city's dedicated page with code citations.
All Knox County ordinances
See every category we cover for Knox County: parking, noise, fences, fires, animals, pools, and more.
Knox County Ordinance Hub →