Short-term rentals in Rutherford County owe a 5% local hotel/motel occupancy tax (paid monthly to the county and to the city you operate in), state sales tax (paid quarterly), state business tax (annual gross receipts), and a $15 county business license through the County Clerk. Inside Murfreesboro, Smyrna, or La Vergne, a separate $15 city business license also applies.
Rutherford County applies the same STR tax framework countywide whether the rental is in unincorporated territory or in Murfreesboro, Smyrna, or La Vergne. Per the Rutherford County Clerk: occupancy tax is paid monthly to the County and the City you are located in at 5% of monthly gross. Airbnb, Vrbo, and privately listed STRs are all included. State sales tax is filed quarterly with the Tennessee Department of Revenue (state 7% + Rutherford County local sales tax 2.75%). State business tax is filed annually on gross receipts. An initial business license must be obtained from the County Clerk for $15 and, if inside a municipality, from that city for an additional $15. Tennessee counties levy local occupancy tax under T.C.A. §67-4-1401 et seq. (and historically by private act). Property owners must also separately register the STR with the Rutherford County Property Assessor under the Tennessee Short-Term Rental Unit Act (T.C.A. §67-5-801) by September 1 each year for proper tax classification.
Failure to remit local occupancy tax: penalty and interest under county collection rules and T.C.A. §67-4-1425. Operating without a business license: state and county business-tax penalties. Late or missing assessor STR affidavit may forfeit residential classification.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
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