Rutherford County, TN Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Occupancy tax
- 5% of gross, monthly
- Business tax
- Yearly on gross receipts
- Sales tax
- Quarterly, state + local
- License fee
- $15.00 each
- Applies to stays
- Under 30 days
Summary
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.
Occupancy Tax: Paid monthly to the County and City your located in at 5% or your monthly gross ... AIRBNB, VRBO, privately owned and operated are all included in these taxes.
Full Breakdown
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.
Violations & Fines
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.
Frequently Asked Questions
How much is the Rutherford County short-term rental occupancy tax?
Does Airbnb collect these taxes for me?
Sources & Official References
Other rules in Rutherford County
How Rutherford County compares: Cities with the Highest Short-Term Rental Taxes·Compare Rutherford County to another location·View the Tennessee short-term rentals overview
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