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Taxes›Tennessee›Hamilton County

Hamilton County
short-term rental taxes.

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

Outside city limits: what you need to do in unincorporated Hamilton 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 Hamilton 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 Hamilton County requires a short-term rental license. Ask the county licensing office.

  3. To do
    Airbnb, Vrbo and Booking.com collect the 4% Hamilton 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 Hamilton 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 Hamilton 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
10

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.

Hamilton 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.

Hamilton 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.

Hamilton County: Recorded remittance instructions

County Clerk (direct bookings); marketplaces remit via TN DOR; Chattanooga levies separate city tax

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 Hamilton 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 Hamilton 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
Hamilton 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 Hamilton County

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

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

Communities outside city limits

Unincorporated communities in Hamilton County include Apison, Fairmount, Falling Water, Flat Top Mountain, Harrison, Middle Valley, Mowbray Mountain, Ooltewah and Sale Creek. An address in one of them is outside city limits, so Hamilton County rules apply. These are Census-designated places, not separate tax authorities.