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.
The Knox County Hotel/Motel/Campground/Other Occupancy Tax is 5% of net taxable receipts. On the county's return, tax due equals 5% of net taxable receipts (gross receipts minus deductions for permanent residents of 30+ continuous days and government occupancy). Operators may keep 2% of the tax as compensation if the return is not delinquent. Returns are due by the 20th day of the following month, filed with the Knox County Clerk. Marketplaces like Airbnb and Vrbo may collect and remit this tax. County authority derives from Tennessee's hotel occupancy tax law (TCA 67-4-1401 et seq., limitation at 67-4-1425).
Delinquent returns accrue 8% annual interest (daily rate .00021917808 of tax due) plus a 1% penalty for each 30 days delinquent. The 2% operator compensation is forfeited if delinquent.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
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Knox County does not prohibit backyard composting for households. The zoning code only regulates commercial-scale composting facilities, which are solid-wast...
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Knox County has no ordinance regulating artificial turf on residential property. Synthetic lawns are neither required nor banned; large installations should ...
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Knox County has no rule requiring native plants in home yards, but its zoning ordinance requires native shade trees in new parking lots and along streets in ...
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Knox County has no ordinance prohibiting or specially regulating residential rain barrels or rainwater collection. Tennessee does not restrict rainwater harv...
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Knox County does not impose a general ordinance restricting lawn or garden watering days or hours. Any watering limits come from your individual water utilit...
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Knox County treats vines, grass, weeds and other vegetation that reaches 12 inches or more as a presumed public nuisance on residential property. Owners must...
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