Clay County
short-term rental taxes.

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

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

Checked against the source

To confirm
Check that short-term rentals are allowed at your address
The record has no finding on whether Clay County allows short-term rentals. Ask the planning or zoning office before you list.
To confirm
Check whether you need a license or permit
The record does not say whether Clay County requires a short-term rental license. Ask the county licensing office.
To do
Airbnb, Vrbo and Booking.com collect the 4% Clay County occupancy tax for you
That is per the record. On direct bookings, you collect and remit it yourself.
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 Clay 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 Clay 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: 4%
Cities tracked: 1

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

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Tax details

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

Clay County: Recorded remittance instructions

County Clerk (direct bookings); marketplaces remit via TN DOR; DOR effective date 9/1/2024 (recent change)

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 Clay 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 Clay County requires there. Special district rules may also apply.