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Taxes›Tennessee›Blount County›Louisville

Louisville
short-term rental taxes.

Data date: Jun 2026

Start with the recorded local taxes and permit overview for Louisville, Tennessee. Check the current requirements for your exact address.

What you need to do in Louisville

Checked against the source
  1. No action
    Short-term rentals are allowed in Louisville

    The record lists no ban. Zoning and HOA rules for your address still apply.

  2. To do
    Get the Louisville short-term rental license or registration

    STR operating permit required (code 14-301 et seq., Ord. #2024-06, Nov 2024)

  3. To do
    Airbnb, Vrbo and Booking.com collect the 5% Blount County occupancy tax for you

    That is per the record. On direct bookings, you collect and remit it yourself.

  4. To confirm
    Find out how often you file and when returns are due

    The record gives no filing schedule. Ask the tax office how often you file and when returns are due.

Verify each step with the authority before you file or apply. Source

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What to know.

The published guide for Louisville lists 5% county occupancy tax. The state table lists a 7% Tennessee state sales tax in addition. Local sales and occupancy taxes may apply in addition to the state base rate. A license or registration is required.

At a glance.

County tax
5%
State tax
7%
Total for a direct booking
12%
License
Required
Local filing
Platform collects

Tax details

Exemptions, penalties, filing information, and effective dates from the linked sources.

Louisville: Recorded remittance instructions

no city HM tax; STR permit ordinance adopted Nov 2024 with grandfathering

Source: mtas.tennessee.edu: louisville code

Blount County: Recorded remittance instructions

County Clerk, 345 Court St, Maryville TN 37804 (direct bookings); marketplaces remit via TN DOR; High-volume Smokies/Townsend STR market; city taxes may stack (e.g. Alcoa 1%, Townsend separate)

Source: tn.gov: local occupancy tax rates

Blount County: County tax applicability

The county tax is shown separately from municipal tax.

Platform tax collection guidance for Louisville

Collection is shown separately for each booking channel. Direct-booking taxes are paid by the host.

PlatformStateLocal
AirbnbPlatform collectsPlatform collects
VrboPlatform collectsPlatform collects
Booking.comPlatform collectsPlatform collects
DirectYou collect and remitYou collect and remit

Platform collects means the platform pays that tax. You collect and remit means you pay it. Collection details unavailable identifies a missing answer for that channel. Filing duties are listed separately.

Your next steps

  • Get the required license or registration

    Apply for the required license or registration with the licensing office before you list.

  • Collection of the 5% county tax

    Platforms collect this tax. You collect and remit tax on direct bookings.

  • File your tax returns

    Find out how often you file and when returns are due. The record gives no filing schedule. Ask the tax office how often you file and when returns are due.

  • Check the state tax requirements

    Use the linked state tax instructions to register and file.

Sources & confidence

How we collect and check this information · Report a problem with this page

FigureValueSourceStatus
Blount County occupancy tax5%Source linked
Tennessee state sales tax7%Source linked
Tennessee filing and tax guidanceSee guidanceSource linked
Licensing recordRequiredSource linked
Official sources for the taxes and permit requirements shown above.

Louisville STR tax FAQ

Does Airbnb pay my Louisville occupancy taxes?

Airbnb collects this tax. You collect and remit tax on direct bookings.

Do I need a license to Airbnb in Louisville?

A license or registration is required.

What happens if I don't file?

Penalties and interest depend on the tax and authority. Check the applicable rules and contact the authority about any missed filings or payments.

How often do I file?

Find out how often you file and when returns are due. The record gives no filing schedule. Ask the tax office how often you file and when returns are due.