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Taxes›Tennessee›Franklin County›Cowan

Cowan
short-term rental taxes.

Data date: Jun 2026

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

What you need to do in Cowan

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

    The record has no finding on whether Cowan 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 Cowan requires a short-term rental license. Ask the city or county licensing office.

  3. To do
    Airbnb, Vrbo and Booking.com collect the 7% Franklin 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 Cowan lists 7% 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. License or registration details are not available.

At a glance.

County tax
7%
State tax
7%
Total for a direct booking
14%
License
Not available
Local filing
Platform collects
SourceSources & confidenceHow we researchReport a problem with this page

Tax details

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

Cowan: Recorded remittance instructions

no city levy; Franklin County occupancy tax 7% applies; marketplace remits via TN DOR; host remits to county for direct bookings

Franklin County: Recorded exemptions

Each county's hotel-motel tax is set by its own private act, which defines the taxable stay and long-stay relief (e.g., Van Buren Co.: tax on occupancy of <30 days, 'transient' defined as <90 days, with refund/credit after 90 continuous days : Priv. Acts 1984 Ch. 168, §§ 1, 3, via CTAS); thresholds vary by county act.

Franklin County: Recorded penalties and interest

Standard county private-act provision: interest at 12% per annum plus 1% penalty per month on delinquent taxes; willful failure to collect/remit is a misdemeanor punishable by a fine up to $50 (e.g., Priv. Acts 1984 Ch. 168, § 6, Van Buren Co., via CTAS); some county acts set 8% interest.

Franklin County: Recorded remittance instructions

County Clerk (direct bookings); marketplaces remit via TN DOR; grandfathered private-act rate >4%; Sewanee/Tims Ford lodging

Franklin County: County tax applicability

The county tax is shown separately from municipal tax.

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

Platform tax collection guidance for Cowan

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

  • Find permit information

    Permit requirements are not available in this guide. The linked authority provides application information.

  • Collection of the 7% 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
Franklin County occupancy tax7%
Source
Source linked
Tennessee state sales tax7%
Source
Source linked
Tennessee filing and tax guidanceSee guidance
Source
Source linked
Licensing recordNot available
Source
Source linked
Official sources for the taxes and permit requirements shown above.

Cowan STR tax FAQ

Does Airbnb pay my Cowan occupancy taxes?

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

Do I need a license to Airbnb in Cowan?

The licensing requirement for Cowan is not available. Check state and local license or registration rules before listing.

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.