Knoxville hotels and short-term rentals collect roughly 15 percent in lodging taxes: 3 percent city, 5 percent Knox County, and 7 percent Tennessee state sales tax, plus local option amounts.
Knoxville imposes a 3 percent hotel-motel privilege tax on rooms rented under 30 days, on top of the 5 percent Knox County hotel tax and the 7 percent Tennessee state sales tax, producing roughly 15 percent total before any local option amounts. Short-term rental hosts under the Type 1 (homestead) and Type 2 zoning regimes adopted in 2017-2020 must collect and remit these taxes. AirBnb and Vrbo collect TN state taxes automatically but Knoxville hosts must register and remit local taxes through the city Finance Department.
Failing to collect or remit risks penalties, interest, audit assessments, and loss of the short-term rental certificate of compliance.
Knoxville, TN
Knoxville requires all short-term rental operators to obtain a permit. The STR ordinance took effect in January 2018. Permits are required, with occupancy ca...
Knoxville, TN
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See how Knoxville's transient occupancy tax rules stack up against other locations.
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