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Taxes›Tennessee›Maury County›Columbia

Columbia
short-term rental taxes.

Data date: Jun 2026

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

Rental conditions are recorded in Columbia
STRs limited to CD-4/CD-4C/CD-5 zones.
Find published guidance for your Columbia address
Check published permit and tax guidance for Columbia.

What you need to do in Columbia

Checked against the source
  1. To do
    Meet the local rental conditions

    STRs limited to CD-4/CD-4C/CD-5 zones.

  2. To do
    Get the Columbia short-term rental license or registration

    Term: Annual.

    Where to apply

  3. To do
    Airbnb, Vrbo and Booking.com collect the 5% Columbia 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 Columbia return is due

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What to know.

STRs limited to CD-4/CD-4C/CD-5 zones. The published guide for Columbia lists 5% local 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. A license or registration is required. Term: Annual.

At a glance.

Local tax
5%
State tax
7%
Total for a direct booking
12%
License
Required
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.

Columbia: Recorded exemptions

Under TCA §§67-4-1404(b)/67-4-1405(a) as amended by 2025 SB 384 (enacted 5/5/2025), an occupant staying 30+ continuous days is not subject to the tax after the 30th day : for rental agreements entered into, renewed, or amended on or after 7/1/2025 the operator remits the tax for the first 30 days and then stops collecting (previously the occupant received a refund/credit for tax collected). TN DOR states the only exemption from local occupancy tax is for government entities, requiring proof of exemption with the payment name matching the government entity (DOR Taxation of Short-Term Vacation Rentals guide).

Columbia: Recorded remittance instructions

marketplace bookings remitted by marketplace to TN DOR; direct bookings file monthly occupancy tax report + payment with City of Columbia (plus Maury Co 5% to county); city 5% eff 8/1/2024 exceeds 4% cap - private-act authority; total 10% is high; zoning-restricted STR market - enforcement tightening

Columbia: Recorded filing schedule

Filing frequency: Monthly.

Source for these notes: columbiatn.gov: hotelmotelshort term rental permit tax

Platform tax collection guidance for Columbia

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

  • Get the required license or registration

    Apply before you list. Term: Annual.

  • Collection of the 5% local tax

    Platforms collect this tax. You collect and remit tax on direct bookings.

  • File your tax returns

    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.

  • 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
Columbia occupancy tax5%
Source
Source linked
Tennessee state sales tax7%
Source
Source linked
Tennessee filing and tax guidanceSee guidance
Source
Source linked
Licensing recordRequired
Source
Source linked
Official sources for the taxes and permit requirements shown above.

Columbia STR tax FAQ

Does Airbnb pay my Columbia occupancy taxes?

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

Do I need a license to Airbnb in Columbia?

A license or registration is required. Term: Annual.

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?

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.