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Taxes›Tennessee›Madison County

Madison County
short-term rental taxes.

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

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

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

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

  3. To do
    Airbnb, Vrbo and Booking.com collect the 5% Madison County occupancy tax for you

    That is per the record. On direct bookings, you collect and remit it yourself.

  4. To do
    File 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.

Verify each step with the authority before you file or apply. Source

Get a reminder before each monthly Madison County return is due

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Before you use these figures

Rental eligibility

Whether short-term rentals are allowed in unincorporated Madison 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 Madison County lists a 5% 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
5%
State tax
7%
Highest recorded city rate
5%
Cities tracked
3

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.

Madison 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.

Madison 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.

Madison County: Recorded remittance instructions

Direct bookings: register & remit to county clerk (monthly); marketplace bookings (Airbnb/Vrbo): platform collects & remits via TN DOR (TNTAP); Distribution: 40% general fund, 40% city of Jackson, 20% economic development; DOR effective date 1/1/2021

Madison County: Recorded filing schedule

Filing frequency: Monthly.

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

How county vs. city works here

  • The recorded county rate is 5%

    The occupancy-tax rate for Madison County is 5%. 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 Madison 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
Madison County occupancy tax5%
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 Madison County

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

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

Communities outside city limits

Unincorporated communities in Madison County include Beech Bluff, Mercer and Pinson. An address in one of them is outside city limits, so Madison County rules apply. These are Census-designated places, not separate tax authorities.