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Taxes›Tennessee›Washington County›Johnson City

Johnson City
short-term rental taxes.

Data date: Jun 2026

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

What you need to do in Johnson City

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

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

  3. To do
    Airbnb, Vrbo and Booking.com collect the 7% Johnson City occupancy tax for you

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

  4. To confirm
    Find out how often you file and when returns are due

    The record gives no filing schedule. Ask the tax office how often you file and when returns are due.

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

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What to know.

The published guide for Johnson City lists 7% 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
7%
State tax
7%
Total for a direct booking
14%
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.

Johnson City: Recorded exemptions

Lodging charges for continuous stays of 90+ days by the same guest are exempt from the 7% tax for the entire stay, including the first 89 days; operators must keep documentation confirming the uninterrupted stay (City of Johnson City Finance Dept. Occupancy Taxes page; City Code Title 5, Ch. 3, Ord. 4580-15 as amended by Ord. 4715-19).

Johnson City: Recorded penalties and interest

Delinquent taxes accrue interest at 12% per annum (calculated daily) plus a 1% penalty for each month or fraction thereof delinquent; willful failure to collect/remit is punishable by a fine up to $50 (City Ordinance 4580-15 §5-306).

Johnson City: Recorded effective date

2015-06-01

Johnson City: Recorded remittance instructions

marketplace_via_DOR;direct_to_city_finance; grandfathered_7pct;SPECIAL_TAX_JURISDICTION_spans_Washington-Carter-Sullivan;county_addon_varies_0-1pct;total_7-8pct

Source for these notes: johnsoncitytn.org

Platform tax collection guidance for Johnson City

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 7% local tax

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

  • File your tax returns

    Find out how often you file and when returns are due. The record gives no filing schedule. Ask the tax office how often you file and when returns are due.

  • 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
Johnson City occupancy tax7%
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.

Johnson City STR tax FAQ

Does Airbnb pay my Johnson City occupancy taxes?

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

Do I need a license to Airbnb in Johnson City?

The licensing requirement for Johnson City 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?

Find out how often you file and when returns are due. The record gives no filing schedule. Ask the tax office how often you file and when returns are due.