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Taxes›Tennessee›Sevier County›Pittman Center

Pittman Center
short-term rental taxes.

Data date: Jun 2026

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

What you need to do in Pittman Center

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

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

  3. To do
    Airbnb, Vrbo and Booking.com collect the 3% Pittman Center occupancy tax for you

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

  4. To do
    File your returns

    Filing frequency varies by tax liability. 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

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What to know.

The published guide for Pittman Center lists 3% 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. License or registration details are not available.

At a glance.

Local tax
3%
State tax
7%
Total for a direct booking
10%
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.

Pittman Center: 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).

Pittman Center: Recorded remittance instructions

marketplace: DOR; direct: city local remit; county rate n/a inside city per DOR export; city 3% only

Pittman Center: Recorded filing schedule

Filing frequency varies by tax liability.

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

Platform tax collection guidance for Pittman Center

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 3% local tax

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

  • File your tax returns

    File your returns. Filing frequency varies by tax liability. 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
Pittman Center occupancy tax3%
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.

Pittman Center STR tax FAQ

Does Airbnb pay my Pittman Center occupancy taxes?

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

Do I need a license to Airbnb in Pittman Center?

The licensing requirement for Pittman Center 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?

File your returns. Filing frequency varies by tax liability. 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.