Knoxville STR operators must collect and remit hotel/motel tax and Tennessee state sales tax. The combined tax includes state, county, and city portions. Permit and business license fees also apply.
Short-term rental operators in Knoxville must collect Tennessee state sales tax, local hotel/motel tax, and any applicable county taxes. Tennessee's state sales tax rate is 7%, with additional local options. Operators must register with the Tennessee Department of Revenue. Booking platforms may collect and remit some taxes automatically. The city charges STR permit fees and requires a business license with annual fees. Failure to comply with tax obligations is grounds for permit revocation.
Tax non-compliance results in penalties from the state and may lead to permit revocation by the city.
Knoxville, TN
Knoxville has no general City Code ordinance restricting lawn ornaments, garden statues, religious displays, or yard decorations on private residential prope...
Knoxville, TN
Knoxville has no City Code ordinance specifically regulating inflatable holiday displays on private residential property. Inflatables must stay within the pr...
Knoxville, TN
Knoxville has no dedicated City Code ordinance regulating the timing, brightness, or quantity of residential holiday light displays. General electrical safet...
Knoxville, TN
Permanent outdoor kitchens in Knoxville require Plans Review & Inspections permits when they include gas lines, plumbing, electrical work, or structures. Nat...
Knoxville, TN
Knoxville treats wood smokers, pellet grills, and other solid-fuel cooking equipment under the 2024 International Fire Code as adopted in City Code Chapter 1...
Knoxville, TN
Knoxville has adopted the 2024 International Fire Code under City Code Chapter 11, Article II (Sections 11-21 to 11-22), effective January 2025. IFC Section ...
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