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Nashville, TN Short-Term Rentals: Taxes & Fees (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

Governing section
Metro Code § 6.28.030.A.5.j / B.5.j
Tax duty
Collect and remit room, occupancy, sales taxes
Renewal proof
Affidavit of paid property and occupancy taxes
No-permit penalty
$50 fine per day of operation
Renewal fee
Set administratively by the zoning administrator

Summary

Nashville requires every short-term rental permit holder to collect and remit all room, occupancy, and sales taxes owed under state law or the Metropolitan Code, plus pay a renewal fee set by the zoning administrator.

The permit holder shall be responsible for collecting and remitting all applicable room, occupancy, and sales taxes required by state law or the Metropolitan Code.

Source: Nashville HOT Tax – Nashville.govView official code

Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 53 | Charter: Republication 9).

Full Breakdown

Any short-term rental property (STRP) permit holder in Metro Nashville and Davidson County, owner-occupied or not, is responsible for collecting and remitting all applicable room, occupancy, and sales taxes required by state law or the Metropolitan Code, per Metro Code Section 6.28.030.A.5.j and B.5.j. Renewal applications must verify by affidavit that property taxes and all applicable room, occupancy, and sales taxes have been paid, and renewal requires a fee the zoning administrator sets. Operating an STRP without a valid permit draws a $50 fine per day of operation, enforced by the department of codes administration.

Violations & Fines

Operating an STRP without a permit costs $50 per day, with each day a separate offense; failing to prove taxes are paid can block permit renewal outright.

Frequently Asked Questions

Does Nashville set its own STR occupancy tax rate?
No STR-specific local rate is set in the code; permit holders must pay whatever room, occupancy, and sales taxes state law or the Metropolitan Code otherwise impose, per Section 6.28.030.A.5.j.
Can unpaid taxes cost me my STR permit?
Yes: renewal applications must include proof that all applicable room, occupancy, and sales taxes were paid, so nonpayment can block renewal under Section 6.28.030.A.5.j(2)(b).

Sources & Official References

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All Nashville rules

How Nashville compares: Cities with the Highest Short-Term Rental Taxes·Compare Nashville to another location·View the Tennessee short-term rentals overview

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