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Taxes›Tennessee›Smith County›South Carthage

South Carthage
short-term rental taxes.

Data date: Jun 2026

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

What you need to do in South Carthage

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

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

  3. To do
    Who collects the 5% Smith County occupancy tax depends on the booking channel

    Airbnb: collects it for you; Vrbo: collects it for you; Booking.com: not confirmed; Direct: you collect and remit. Where a channel's answer is not confirmed, check its tax settings.

  4. To do
    File monthly returns

    The record does not state the due day; the tax office's calendar has it.

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

Get a reminder before each monthly South Carthage return is due

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What to know.

The published guide for South Carthage lists 5% county 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.

County tax
5%
State tax
7%
Total for a direct booking
12%
License
Not available
Local filing
By booking channel
SourceSources & confidenceHow we researchReport a problem with this page

Tax details

Exemptions, penalties, filing information, and effective dates from the linked sources.

South Carthage: Recorded remittance instructions

marketplace: DOR; direct: county-only local remit (no city HM tax); county 5% only (eff 12/1/2024)

Source: tn.gov: local occupancy tax

Smith 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.

Source: tn.gov: local occupancy tax rates

Smith 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.

Smith County: Recorded remittance instructions

Direct bookings: register & remit to county clerk (monthly); marketplace bookings (Airbnb/Vrbo): platform collects & remits via TN DOR (TNTAP); TN DOR shows 5.00% effective 12/1/2024 (new levy) - DOR authoritative; DOR effective date 12/1/2024

Smith County: Recorded filing schedule

Filing frequency: Monthly.

Smith County: County tax applicability

The county tax is shown separately from municipal tax.

Platform tax collection guidance for South Carthage

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 collectsCheck
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 5% county tax

    Follow the channel breakdown above; you collect and remit tax on direct bookings.

  • File your tax returns

    File monthly returns. The record does not state the due day; the tax office's calendar has it.

  • 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
Smith County occupancy tax5%
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.

South Carthage STR tax FAQ

Does Airbnb pay my South Carthage occupancy taxes?

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

Do I need a license to Airbnb in South Carthage?

The licensing requirement for South Carthage 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 monthly returns. The record does not state the due day; the tax office's calendar has it.