Rutherford County hosts owe three taxes: state business tax on gross receipts, state and local sales tax, and a 5% occupancy (hotel/motel) tax paid monthly to the county and city. Business licenses cost $15 each.
The county's official short-term rental page lays out the tax stack. Business tax is paid yearly on gross receipts to the State of Tennessee; sales tax (local and state) is paid quarterly to the state; and occupancy tax is paid monthly at 5% of monthly gross to the county and the city where the property is located. These apply to Airbnb, VRBO, and privately operated rentals alike. Occupancy tax generally applies to stays under 30 continuous days. Hosts should confirm whether a booking platform collects and remits any of these taxes on their behalf, because the host remains ultimately responsible for amounts not remitted by the marketplace.
Unremitted occupancy, sales, or business tax accrues penalties and interest; the county and Tennessee Department of Revenue can assess delinquent amounts and revoke the business license.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Rutherford County, TN
The county has no ordinance using the word 'hoarding,' but the PAWS Rules make neglect and cruelty unlawful and let officers seize animals kept without adequ...
Rutherford County, TN
The county animal Rules (PAWS) contain no ban on feeding deer, birds, or other wildlife. Wildlife is regulated by the state Tennessee Wildlife Resources Agen...
Rutherford County, TN
Backyard composting is legal in Rutherford County and Murfreesboro; there is no mandatory residential organics-diversion program. A compost pile must not bec...
Rutherford County, TN
No Rutherford County or Murfreesboro ordinance bans residential artificial turf. Synthetic grass is generally allowed on private yards; development landscapi...
Rutherford County, TN
Neither Rutherford County nor Murfreesboro requires homeowners to plant native or drought-tolerant species. Landscaping and buffer plantings are required onl...
Rutherford County, TN
Neither Rutherford County nor the City of Murfreesboro restricts residential rainwater harvesting, and Tennessee places no ban on collecting rooftop rainwate...
See how Rutherford County's taxes & fees rules stack up against other locations.
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