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Taxes›Tennessee›Carroll County

Carroll County
short-term rental taxes.

Tax and permit requirements for Carroll County. Use your full address to find its governing authorities.

Outside city limits: what you need to do in unincorporated Carroll County

Checked against the source
  1. To confirm
    Check that short-term rentals are allowed at your address

    The record has no finding on whether Carroll County allows short-term rentals. Ask the planning or zoning office before you list.

  2. To confirm
    Check whether you need a license or permit

    The record does not say whether Carroll County requires a short-term rental license. Ask the county licensing office.

  3. To do
    Airbnb, Vrbo and Booking.com collect the 4% Carroll 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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Before you use these figures

Rental eligibility

Whether short-term rentals are allowed in unincorporated Carroll County is not established in our record. Check zoning and permit rules with the county before listing.

Check the recorded local source

What to know.

The record for Carroll County lists a 4% occupancy tax. City and district taxes are shown separately, on top of the 7% Tennessee state sales tax. Browse the local guides below and check your address. Local sales and occupancy taxes may apply in addition to the state base rate.

At a glance.

County tax
4%
State tax
7%
Highest recorded city rate
5%
Cities tracked
8

The highest recorded city rate describes the available dataset. It is not a legal maximum or the full tax due for an address.

SourceSources & confidenceHow we researchReport a problem with this page

Tax details

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

Carroll County: Recorded remittance instructions

County Clerk (direct bookings); marketplaces remit via TN DOR; DOR effective date 7/1/2025 (recent change; rate now 4%)

Source for these notes: tn.gov: local occupancy tax rates

How county vs. city works here

  • The recorded county rate is 4%

    The occupancy-tax rate for Carroll County is 4%. Use your address to find the applicable jurisdiction. Platforms collect this tax; filing duties are listed separately.

  • Check the rules for your local area

    Open a city guide below for city and special district requirements.

  • Outside city limits, the county rules apply

    The list under "Outside city limits" above is what Carroll County requires there. Special district rules may also apply.

Sources & confidence

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

FigureValueSourceStatus
Carroll County occupancy tax4%
Source
Source linked
Tennessee state sales tax7%
Source
Source linked
Tennessee filing and tax guidanceSee guidance
Source
Source linked
Sources for the county taxes and local requirements shown above.

Cities in Carroll County

Browse local tax and permit requirements or look up your full address.

Outside city limits (unincorporated Carroll County)? See what the county requires or Look up your exact address

Communities outside city limits

Unincorporated communities in Carroll County include Lavinia and Yuma. An address in one of them is outside city limits, so Carroll County rules apply. These are Census-designated places, not separate tax authorities.