Knox County, TN Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- County occupancy tax
- 5% of net receipts
- Filed with
- Knox County Clerk
- Return due
- 20th of following month
- Operator compensation
- 2% if not delinquent
- Delinquency interest
- 8% per annum
Summary
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.
5. Tax Due (5% of line 4). 6. Less 2% compensation for owner/operator for the remittance of tax due on line 5 if not delinquent. This report must be filed by the 20th day of the following month for which a report is due.
Full Breakdown
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).
Violations & Fines
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.
Frequently Asked Questions
How much is Knox County's occupancy tax?
When is the occupancy-tax return due?
Sources & Official References
Other rules in Knox County
How Knox County compares: Cities with the Highest Short-Term Rental Taxes·Compare Knox County to another location·View the Tennessee short-term rentals overview
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