Spring Hill, TN Short-Term Rentals: Taxes & Fees (2026)

Chapter 5 of Title 20 of the Spring Hill Municipal Code, adopted by Ord. 25-02 on 2-3-2025, sets two kinds of money obligations for short-term rental operators: city permit fees and tax collection duties.

Under § 20-505(B), the application fee depends on occupancy. An owner-occupied short-term rental pays $150. All other non-owner-occupied short-term rentals pay $300. The application goes to the City Development Services Department, is submitted under oath, and must include the certification or registration number for the hotel-motel occupancy tax authorized by Tenn. Code Ann. §§ 67-4-1401, et seq. (§ 20-505(A)(3)). Once the application is complete and meets the chapter's requirements, the city issues the permit within 30 days of receipt (§ 20-505(C)(2)).

The fee does not end at approval. Section 20-507(A) creates a renewal and inspection fee paid annually from the date of application approval, in the amount of the application fee. Payment, plus a satisfactory inspection and demonstrated compliance with the ordinance, entitles the permittee to renewal of the permit for the ensuing 12 months. An owner-occupied host renews at the $150 level and a non-owner-occupied host at the $300 level.

Taxes are the permit holder's job. Section 20-504(H) makes the permit holder responsible for collecting and remitting all applicable hotel-motel and sales taxes and any other taxes required by state law and/or by the city. The posted permit must carry any applicable hotel-motel tax certifications or numbers (§ 20-503(C)), and the short-term rental agent has a duty to monitor the rental for compliance with the hotel-motel tax (§ 20-508(B)(4)). The chapter prints no tax rate, so this page does not state one.

Money also drives enforcement. A permit suspended for administrative non-compliance is reinstated on payment of a $250 reinstatement and inspection fee, once the permittee shows the problem is resolved (§ 20-506(D)).