Lewis County
short-term rental taxes.
Tax and permit requirements for Lewis County. Use your full address to find its governing authorities.
Outside city limits: what you need to do in unincorporated Lewis County
From the linked source- To confirmCheck that short-term rentals are allowed at your address
The record has no finding on whether Lewis County allows short-term rentals. Ask the planning or zoning office before you list.
- To confirmCheck whether you need a license or permit
The record does not say whether Lewis County requires a short-term rental license. Ask the county licensing office.
- To doAirbnb, Vrbo and Booking.com collect the 7% Lewis County occupancy tax for you
That is per the record. On direct bookings, you collect and remit it yourself.
- To doFile monthly returns for direct bookings
The record does not state the due day; the tax office's calendar has it. If every booking goes through a collecting platform, ask the tax office whether you still file.
Get a reminder before each monthly Lewis County return is due
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Rental eligibility
Whether short-term rentals are allowed in unincorporated Lewis County is not established in our record. Check zoning and permit rules with the county before listing.
What to know.
The record for Lewis County lists a 7% 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
- 7%
- State tax
- 7%
- Highest recorded city rate
- Not available
- Cities tracked
- 1
See the detailed rental report
See recorded licensing details, source records and a tax estimate. Save your rental to keep reports and documents together.
Tax details
Exemptions, penalties, filing information, and effective dates from the linked sources.
Lewis 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.
Lewis 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.
Lewis County: Recorded remittance instructions
Direct bookings: register & remit to county clerk (monthly); marketplace bookings (Airbnb/Vrbo): platform collects & remits via TN DOR (TNTAP); DOR effective date 1/1/2021
Lewis County: Recorded filing schedule
Filing frequency: Monthly.
How county vs. city works here
The recorded county rate is 7%
The occupancy-tax rate for Lewis County is 7%. 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 Lewis County requires there. Special district rules may also apply.
Sources & confidence
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Cities in Lewis County
Browse local tax and permit requirements or look up your full address.
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