A short-term stay in Sumner County owes Tennessee's 7% state sales tax, the 2.25% local option sales tax, and the county's 5% hotel/motel occupancy tax. Airbnb and Vrbo collect and remit on bookings; direct-booking hosts register with the county.
Tennessee applies its 7% state sales tax to accommodations rented under 30 days, and Sumner County's 2.25% local option sales tax stacks on top for a 9.25% combined sales tax. The county also levies a 5% hotel/motel occupancy tax on transient lodging, which it has actively enforced against unregistered rentals. Since January 1, 2021, short-term rental marketplaces such as Airbnb and Vrbo collect and remit these taxes automatically on platform bookings. Hosts who book directly must register and file the occupancy tax with Sumner County themselves. Tennessee has no state income tax, which makes lodging and sales tax revenue especially important locally.
Failing to collect or remit lodging taxes brings back taxes plus penalties and interest from the county and the Tennessee Department of Revenue. Direct-booking hosts must register and file returns themselves.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Sumner County, TN
Sumner County does not regulate holiday decorations on residential property. No county permit is needed for lights, inflatables, or yard displays. Keep them ...
Sumner County, TN
Garage-sale signs count as temporary signs in Sumner County. The zoning resolution lets you post them on any residential lot, capped at 16 square feet, but b...
Sumner County, TN
Sumner County protects yard political signs. Its zoning resolution defers election signage to the Tennessee Freedom of Speech Act, Tenn. Code Ann. §2-7-143, ...
Sumner County, TN
Sumner County runs no rental registration or landlord-licensing program, and Tennessee has no statewide registry. A landlord owes the county no permit, filin...
Sumner County, TN
Tennessee has no just-cause eviction law. In Sumner County a landlord may end a month-to-month tenancy without giving a reason, using the 30-day written noti...
Sumner County, TN
Neither Sumner County nor Gallatin, Hendersonville, or Portland can cap rent. Tenn. Code Ann. §66-35-102 bars every Tennessee local government from enacting ...
See how Sumner County's taxes & fees rules stack up against other locations.
Help us keep this page accurate. If you notice an error or outdated information, let us know.