Short-Term Rentals 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.
Taxes & Fees
Knox County levies a 5% occupancy tax on gross receipts from hotels, motels, campgrounds, and other lodging including short-term rentals. Operators file a monthly return with the Knox County Clerk by the 20th of the following month.
Knox County 5% Hotel/Motel Occupancy Tax
Some RestrictionsKnox County Hotel/Motel/Campground/Other Occupancy Tax Return (KCOTR); TCA 67-4-1401 et seq.
5. Tax Due (5% of line 4). 6. Less 2% compensation for owner/operator for the remittance of tax due on line 5 if not delinquent. This report must be filed by the 20th day of the following month for which a report is due.
Short-Term Rentals by City in Knox County
1 cities in Knox County have their own short-term rentals rules. Each link goes to that city's dedicated page with code citations.
All Knox County ordinances
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Knox County Ordinance Hub →