LaunchPath

Flagship channel-state reference guide

Start Airbnb in Tennessee: full reference guide

Use this page when you want the complete dense version: all sections, all appendices, and the full official source directory in one scrollable reference surface.

Last verified: April 30, 2026 Reference mode Dense appendix

Built from reviewed public pages for Tennessee, IRS, FinCEN, Nashville, Airbnb. Use it as a first-pass guide, then verify the official links that match your setup.

How to use this page

Dense appendix modeFull source directory attachedLast verified April 30, 2026

This version favors completeness over pacing. Use it when you need the appendix, the dense source trail, or the full long-form reference in one place.

Best reading order

  1. Use the fast-answer and official-links sections first if you only need the main route and source trail.
  2. Open the entity, setup, tax, and local sections only where your exact launch path actually branches.
  3. Use the full source directory last as the appendix, not the starting point, unless you already know the exact agency task.
Fast answer appendix Official links first Full source directory
Back to the guided journey

Reference mode

Everything in one dense page

The guided journey is the easier starting point. This page keeps the full accordion guide and source appendix when you want the complete research-backed reference view.

Best when you need

  • The full section map in one scroll without the lighter journey framing.
  • The appendix and official-source directory preserved next to the answer sections.
  • A clearer audit trail before you print, compare, or cross-check another route.

Still better handled in the journey

  • First-pass reading when you want the shortest, safest beginner route.
  • Deciding what to do first before you need the full appendix.
  • Switching states or platforms quickly without reading the full dense version.
Reference map
Start here Fast answer If you want to host on Airbnb in Tennessee, you usually need to do five things in order: Everyone 5 steps

If you want to host on Airbnb in Tennessee, you usually need to do five things in order:

  1. Choose your setup: sole proprietorship vs single-member LLC.
  2. Confirm the property can legally and contractually be used for short-term lodging before you list it.
  3. Keep the narrow Airbnb-only booking lane separate from direct bookings, property-manager bookings, or off-platform fees.
  4. If the property is in Nashville, get the right STRP permit and clear the city business-license, occupancy-tax, and address-specific property branch before listing.
  5. Complete Airbnb listing setup, identity verification, payout setup, and host-side safety rules only after the government-side path is ready.

Practical first-launch recommendation

If you are testing one ordinary listing at a property you clearly control, sole proprietor can work.

If you want a stronger liability shell, cleaner banking, or a more durable hosting business, a single-member LLC is usually the better long-term path.

Important Tennessee caveat:

The reviewed public record on April 30, 2026 is strong on guest-facing tax collection for Airbnb bookings, but it is not broad enough to flatten everything into "Airbnb handles it." Tennessee still keeps business tax, local licensing, and address-specific hosting legality separate from the platform tax-collection answer, and Nashville adds a real STRP permit branch.

Avoid these first-launch mistakes

  • Treating Airbnb onboarding as if it closes the state and local permission-to-host branch.
  • Treating an Airbnb-only guest-tax lane as if it also erases Tennessee business-tax and business-license duties.
  • Assuming a real Nashville address works the same way as the statewide baseline.
Back to top Next: Quick-start checklist
Checklist Quick-start checklist Use the research-backed checklist groups before you spend, before your first sale, and before launch goes live. Everyone 3 groups

Do these before you spend money

  • Confirm whether the property is inside Nashville or another locality in Tennessee.
  • Confirm whether the host will stay inside the narrow Airbnb-only booking lane at launch.
  • If the property is in Nashville, confirm whether the real lane is owner-occupied or not-owner-occupied.
  • Confirm that the deed, lease, condo, HOA, lender, and insurer rules actually allow short-term hosting.
  • If the property is in Nashville, check the permit-eligibility viewer before you furnish or market the unit.
  • Start with one ordinary listing and no parties, direct bookings, or mixed-channel fee collection.
  • Keep the Nashville and BNA branches explicit instead of guessing them away.

Do these before your first booking

  • Form the business or choose the sole-proprietor path.
  • Get an EIN from the IRS if applicable.
  • Open a dedicated business bank account.
  • Close the best current Tennessee tax and registration reading for the exact booking mix.
  • If the property is in Nashville, obtain the STRP permit before going live.
  • If the property is in Nashville, close the county or city business-license branch if receipts trigger it.
  • Create your Airbnb listing, complete identity verification, and add at least one payout method.

Do these before listing goes live

  • Confirm your Airbnb-only versus direct-booking tax path one more time.
  • If the property is in Nashville, confirm the permit type, sleeping-room count, occupancy cap, and local responsible-party plan are accurate.
  • Confirm your insurance plan and understand where AirCover for Hosts stops.
  • Keep the listing address, occupancy, quiet-hours, parking, and house rules accurate.
  • Start with the narrowest legal lane before adding a second channel, a property manager, or another property.
Back to top Next: Official links you will use first
Choose your setup Entity choice Compare the sole-proprietor and single-member LLC paths before banking, tax setup, and platform onboarding. Everyone 2 options

Sole proprietor

Best for: Best if you want the cheapest and simplest start.

What it means

  • Tennessee does not have a reviewed Secretary of State entity filing requirement for a sole proprietor using the owner's own legal name.
  • The public-name, business-license, and city branch still stay separate from that entity answer.
  • Short-term-hosting income still needs federal and state tax handling even if the guest-tax side narrows inside the Airbnb-only lane.
  • You do not get a liability shield.

Why someone chooses it

Main downside:

single-member LLC

Best for: Best if you want a stronger legal shell for a real hosting business.

What it means

  • Tennessee LLC formation uses Articles of Organization Limited Liability Company (SS-4270).
  • Annual-report maintenance runs through the Tennessee Secretary of State and franchise-and-excise taxes can apply even when the LLC keeps default federal disregarded-entity treatment.
  • The entity filing does not replace local permission-to-host, zoning, occupancy, insurance, or Airbnb platform rules.
  • A stronger legal shell can still create friction in the Nashville owner-occupied lane because Metro says changes in ownership can cancel a permit and owner-occupied permits are limited to natural persons.

Why someone chooses it

Main downside:

Back to top Next: What to do in order
Main path What to do in order The full end-to-end setup path, kept in the same order as the researched guide. Everyone 12 steps

  1. Step 1: Choose a low-risk launch model

    Main guide step 1

    For a first launch, stay inside the safest lane:

    Why it matters: Practical rule: If the property is in Nashville, the safest first lane is the one where the exact STRP permit type, sleeping-room count, zoning, and ownership facts are already clear before the listing is drafted.

    • one ordinary property or room you clearly control
    • one platform first: Airbnb
    • no direct bookings or off-platform fee collection at first
    • no property-manager or vacation-lodging-service layer at first
    • no unresolved local or airport-property assumptions
    • no party, event-space, or mixed-use concept

  2. Step 2: Choose your name and property-permission approach

    Main guide step 2

    Decide whether you are:

    Why it matters: Important: Private-permission reminder:

    • hosting under your own legal name,
    • using a public-facing host brand,
    • hosting personally,
    • or hosting through an LLC.
    • Your listing title can differ from your legal business name, but your verification, taxpayer, and payout details still need to match real documents.
    • A public-facing host brand does not close the local permit or zoning branch by itself.
    • Airbnb's own host guidance says you should also check lease, condo, HOA, landlord, lender, and insurance issues before hosting.
    • Nashville's STRP FAQ says homeowners associations can be more restrictive than Metro.
    • Even outside Nashville, platform onboarding does not override private lease, deed, condo, or insurance restrictions.

  3. Step 3: Form the business

    Main guide step 3

    If you choose sole proprietor: If you operate under your own legal name, no separate Tennessee Secretary of State entity filing was verified for the ordinary host lane.

    • If you choose sole proprietor: If you operate under your own legal name, no separate Tennessee Secretary of State entity filing was verified for the ordinary host lane.
    • If you choose sole proprietor: If you use a different public-facing host brand, keep the public-name and local business-license branch explicit instead of guessed.
    • If you choose sole proprietor: Keep the entity answer separate from the Nashville STRP permit answer.
    • If you choose single-member LLC: Do this in order:
    • If you choose single-member LLC: Use the Tennessee Secretary of State forms-and-fees page and SS-4270 instructions.
    • If you choose single-member LLC: Get the EIN after the entity filing if applicable.
    • If you choose single-member LLC: Track the annual-report cycle.
    • If you choose single-member LLC: Track the franchise-and-excise branch if the LLC is a taxable Tennessee entity.
    • If you choose single-member LLC: If the property is in Nashville, re-check whether the permit lane still works with the real ownership structure before titling the property or filing the listing.

  4. Step 4: Close the Tennessee tax branch before you assume Airbnb solved it

    Main guide step 4

    This is the most important statewide issue in the pack.

    Why it matters: Current public Tennessee tax facts re-checked on April 30, 2026: Local occupancy-tax split: Practical beginner split: Business-tax branch: Important trust note: SUT-47 still uses broader collector language than the narrower marketplace-language in SUT-48, MS-9, and Tennessee's current short-term-rental manual. The clean beginner reading is now strong for a pure Airbnb-only host on the statewide sales-tax and Department local-occupancy side, but do not stretch it into a universal "never register for anything in Tennessee" claim because business tax, local licensing, and local-report questions still survive that state answer.

    • Tennessee says the short-term rental of vacation lodging for less than 90 consecutive days is subject to sales tax.
    • The same published tax guidance says the sales price includes the rental charge plus required cleaning fees, non-refundable pet deposits, property-damage-protection fees, and other money the guest must pay to rent the accommodation.
    • Airbnb's public Tennessee tax page says guests booking Tennessee listings on Airbnb pay:
    • 7% state sales tax on reservations 89 nights and shorter,
    • 1.50% to 2.75% local sales tax on reservations 89 nights and shorter,
    • and all locally imposed occupancy taxes on Tennessee reservations, typically for the first 30 days.
    • Tennessee says that when a marketplace facilitator is required to collect Tennessee sales tax, the host does not pay that sales tax or report those sales on the host's own sales-tax return for those marketplace bookings.
    • Tennessee's MS-9 marketplace-seller guidance says a marketplace seller is not required to register as a dealer if all taxable sales are made through marketplace facilitators.
    • Tennessee also says the host must keep records showing that the online company reported and paid the tax on the host's behalf.
    • Tennessee's December 2024 short-term-rental manual says individual property owners do not register with the Department for local occupancy-tax purposes and that even marketplace-only owners should still check local officials because extra local reports or requirements may remain.
    • Tennessee says short-term-rental-unit marketplaces must remit local occupancy tax to the Department for residential units booked through the marketplace.
    • If the residential unit is not rented through a marketplace, Tennessee says the owner continues paying local occupancy tax directly to the local government.
    • Effective July 1, 2025, Tennessee's Important Notice 25-07 says the first 30 days of occupancy in a short-term rental unit are subject to local occupancy tax even if the overall stay runs longer than 30 days. If the same occupant stays longer than 30 continuous days, days 31 and beyond are not subject to local occupancy tax.
    • If you will take only Airbnb reservations and no direct bookings, the reviewed public record supports a narrow guest-facing tax lane where Airbnb handles Tennessee sales tax and Tennessee local occupancy tax collection on those reservations, and where the host does not separately register as a Tennessee dealer just to report those marketplace sales.
    • If you take direct bookings, add a separate payment link, use a non-marketplace manager, or sell separate items such as firewood or recreation equipment, reopen the Tennessee sales-tax and local-occupancy-tax branch immediately.
    • Do not flatten the Airbnb-only tax answer into "no Tennessee compliance." The same Tennessee guidance keeps business tax and local business-license duties separate from the marketplace collection answer.
    • Tennessee's SUT-48 and BUS-13 guidance say business licensing is still the property owner's responsibility.
    • If total taxable gross receipts in a jurisdiction are more than $3,000 but less than $100,000, the business needs a minimal activity license.
    • If taxable gross receipts in a jurisdiction are $100,000 or more, the business needs the standard business-license branch, plus Department of Revenue filing and payment.
    • Tennessee specifically says those receipt tests include accommodation rental receipts in the jurisdiction regardless of who collects the receipts.

  5. Step 5: If the property is in Nashville, clear that branch before listing

    Main guide step 5

    This is the biggest local issue in the packet.

    Why it matters: Metro's current public STRP record reviewed on April 30, 2026 supports this much:

    • anyone wishing to rent a property on STRP websites in Nashville and Davidson County must receive a permit from Metro Codes before listing,
    • the owner may not receive compensation for occupancy of less than 24 hours,
    • the maximum stay for any guest is 30 consecutive days,
    • and there are two permit families: owner-occupied and not-owner-occupied.
    • Owner-occupied STRP: Metro says this lane:
    • Owner-occupied STRP: covers an owner-occupied residence or a property on a lot with an owner-occupied residence,
    • Owner-occupied STRP: allows up to 4 sleeping rooms rented to a single party,
    • Owner-occupied STRP: if only part of the unit is rented, requires at least one sleeping room and a bathroom,
    • Owner-occupied STRP: requires four proof-of-owner-occupation documents,
    • Owner-occupied STRP: requires the primary-residence address to match the deed,
    • Owner-occupied STRP: and requires the owner to permanently reside there and be a natural person.
    • Owner-occupied STRP: Metro also says LLCs, corporations, trusts, partnerships, joint ventures, and similar entities are ineligible for owner-occupied permits.
    • Not-owner-occupied STRP: Metro says this lane:
    • Not-owner-occupied STRP: covers a non-owner-occupied dwelling with no more than 4 sleeping rooms,
    • Not-owner-occupied STRP: is limited to a single party of individuals,
    • Not-owner-occupied STRP: uses deed-matching ownership information,
    • Not-owner-occupied STRP: allows new permits only in listed zoning districts such as MUN, MUL, MUG, MUI, OG, OR20 through OR40-A, ORI, CN, CL, CS, CA, CF, parts of DTC, and SC districts,
    • Not-owner-occupied STRP: and does not allow new permits in AR2A, R, RS, or RM districts.
    • Not-owner-occupied STRP: Metro also says existing not-owner-occupied permits in those prohibited districts may be renewable, but they are not transferable when the property is sold or transferred.
    • Application, inspection, and renewal baseline: The current public Nashville permit pages say the application requires:
    • Application, inspection, and renewal baseline: adjacent-property notification,
    • Application, inspection, and renewal baseline: tax-payment proof including property taxes,
    • Application, inspection, and renewal baseline: a floor plan showing rooms, doors, windows, and smoke detectors,
    • Application, inspection, and renewal baseline: a certification by a state-licensed architect, engineer, or home inspector for single- and two-family dwellings,
    • Application, inspection, and renewal baseline: Fire Marshal inspection for multifamily structures,
    • Application, inspection, and renewal baseline: liability insurance with at least $1 million per occurrence,
    • Application, inspection, and renewal baseline: and the applicable affidavit and ownership documentation.
    • Application, inspection, and renewal baseline: Metro's public FAQ says:
    • Application, inspection, and renewal baseline: the permit fee is $313,
    • Application, inspection, and renewal baseline: the permit is valid for 12 months,
    • Application, inspection, and renewal baseline: the permit renews annually,
    • Application, inspection, and renewal baseline: and renewal requires the fee, current property insurance, and proof of hotel occupancy tax payment.
    • Operating rules that matter before launch: Metro's public operation-rules page says:
    • Operating rules that matter before launch: the principal renter must be at least 21,
    • Operating rules that matter before launch: the maximum occupancy is twice the number of permitted sleeping rooms plus 4, with a maximum of 12,
    • Operating rules that matter before launch: simultaneous rental to more than one party under separate contracts is not allowed,
    • Operating rules that matter before launch: a local responsible party must answer calls 24/7 during rental periods,
    • Operating rules that matter before launch: no food may be prepared for or served to the transient by the permit holder or manager,
    • Operating rules that matter before launch: and the permit can be revoked after three general-law or ordinance violations.
    • Operating rules that matter before launch: Ownership-change warning:
    • Operating rules that matter before launch: Metro says a permit is not transferable and that changes in ownership can cancel the permit, including changing ownership from a person to a trust or LLC.
    • Operating rules that matter before launch: That means you should not assume you can get an owner-occupied permit personally and quietly move the property into an LLC later without reopening the permit analysis.

  6. Step 6: Handle the Nashville business-license and local-tax branch separately

    Main guide step 6

    Do not collapse this into the Airbnb-only tax answer.

    Why it matters: The current public Nashville record says: Important Nashville tax caveat: Practical beginner reading:

    • short-term-rental owners may also need a business tax license,
    • $0 to $2,999 annual gross income needs no local license,
    • $3,000 to $99,999 needs the Minimal Activity license,
    • $100,000+ needs the standard business-tax license and a Department of Revenue return,
    • Metro's Finance Collections page says STRP hotel returns are due by the 20th of each month,
    • Metro's STRP pages repeatedly say the permit holder is responsible for room, occupancy, and sales taxes,
    • and Metro's STRP FAQ says a third party can collect and remit hotel occupancy and sales tax so long as the owner and address are clearly indicated with the remittance.
    • Airbnb's public Tennessee page says it collects all locally imposed occupancy taxes on Tennessee reservations.
    • Metro's own permit, renewal, use-and-occupancy, and tax pages still expect the permit holder to stay current on room, occupancy, and sales taxes, prove payment at renewal, and work through Metro's account-number and monthly-return workflow when that workflow applies.
    • for a pure Airbnb-only Nashville listing, the reviewed public record now supports third-party collection and remittance more strongly than the first draft did,
    • but Metro's current public pages still keep the permit holder responsible for occupancy-tax compliance and still publish the local account and monthly-return workflow,
    • so the conservative beginner rule is to keep the Metro occupancy-tax account, return, and renewal-proof branch active for the real property unless Metro directly confirms that third-party remittance fully closes it.

  7. Step 7: Keep the Nashville home-occupation, use-and-occupancy, and personal-property branches separate

    Main guide step 7

    These are not the same thing as the STRP permit.

    Why it matters: Practical rule: Do not assume every STRP automatically needs a separate home-occupation permit, but also do not flatten those separate Codes and personal-property branches out of the analysis when the facts point to them.

    • Metro's home-occupation page matters when the real facts create a separate home-business branch. It also keeps natural-person-or-trust ownership limits visible.
    • Metro's use-and-occupancy letter page matters if the property was newly built, renovated, or changed into a use that requires a separate building-permit closeout.
    • Nashville personal-property guidance says every business owner in Tennessee, whether incorporated or not, must file the annual schedule if the business holds taxable tangible personal property there.

  8. Step 8: If the property is not in Nashville, check the real local branch directly

    Main guide step 8

    Tennessee does not have one statewide short-term-rental permit for every address.

    Why it matters: Do this before operating:

    • check the city or county where the property is located,
    • ask about local short-term-rental permits, lodging taxes, and business-license duties,
    • ask whether zoning, occupancy, or inspections change the answer,
    • and do not flatten Nashville rules into the rest of the state.

  9. Step 9: If you hire employees, handle payroll and insurance separately

    Main guide step 9

    If you do not hire anyone yet, skip this for now.

    Why it matters: If you hire:

    • add Tennessee employer registration research before the first payroll,
    • add unemployment and workers' compensation research before hiring,
    • and keep that branch separate from host insurance and AirCover.

  10. Step 10: Build the Airbnb listing only after the government-side path is ready

    Main guide step 10

    Have these ready:

    Why it matters: Stable public Airbnb facts re-checked on April 30, 2026:

    • government-issued ID
    • legal name and tax details
    • bank account or payout method
    • property details and address
    • accurate occupancy, parking, and house rules
    • proof that the actual property use is allowed
    • listing creation is free,
    • every host, new co-host, and booking guest must be identity verified,
    • Airbnb may request legal name, date of birth, government ID, and similar information for payout or KYC review,
    • at least one payout method is required to receive payouts,
    • and listing-location verification is optional for most listings and is not proof that the listing is lawful.

  11. Step 11: Understand Airbnb fees, payout timing, and host tax-info setup

    Main guide step 11

    Airbnb's public fee page says there are two home-host fee structures: split fee and single fee.

    • Airbnb's public fee page says there are two home-host fee structures: split fee and single fee.
    • Most split-fee home hosts pay about 3%.
    • Many single-fee hosts pay about 15.5%.
    • Airbnb says payouts are typically released about 24 hours after guest check-in, but reviews can delay payouts up to 45 days after check-in.
    • Airbnb also says eligible U.S. hosts can use Fast Pay for a 1.5% fee capped at $15 USD.
    • Airbnb's U.S. tax pages say it may require taxpayer information and can interrupt payouts or apply withholding if required tax information is missing.

  12. Step 12: Use Airbnb's tax tools only after the government branch is understood

    Main guide step 12

    For Airbnb-only Tennessee bookings, the public record strongly supports platform collection of guest-facing Tennessee sales tax and local occupancy taxes.

    • For Airbnb-only Tennessee bookings, the public record strongly supports platform collection of guest-facing Tennessee sales tax and local occupancy taxes.
    • That does not answer the business-tax, local business-license, or exact Metro filing question for a real Nashville property.
    • Use Airbnb's platform tax information as a collection clue, not as a substitute for local permission-to-host or licensing analysis.

Best practical order for the LLC launch path

  1. Confirm the property can legally and contractually be used for short-term lodging.
  2. Decide whether the host plan depends on a Nashville owner-occupied permit before choosing the ownership structure.
  3. Choose the entity path.
  4. If needed, file the LLC before platform setup.
  5. Get the EIN.
  6. Open the bank account and separate the entity records from the real-property hosting file.
  7. Keep the narrow Airbnb-only booking lane separate from any direct-booking or manager-driven plan.
  8. Close the statewide Tennessee lodging-tax, marketplace, and business-license branch for the real booking mix.
  9. If the property is in Nashville, get the STRP permit and close the local business-license and tax branch before listing.
  10. Re-check Airbnb identity, payout, fee, and host-policy pages on the action date.
  11. Finish insurance, house-rule, and local responsible-party coverage before going live.
  12. Launch one small ordinary listing first, then expand only after the state and local branches are stable.
Back to top Next: Tennessee tax stack
State filing and tax Tennessee tax stack Keep the Tennessee registration, tax, and maintenance rules together while you launch. Everyone 7 checks

1. Tennessee sales tax on short-term rentals

Current Tennessee sales-tax guidance says:

  • short-term rental of vacation lodging for less than 90 consecutive days is subject to sales tax,
  • and the taxable sales price includes cleaning fees and other mandatory charges tied to the rental.

2. The narrow Airbnb-only marketplace lane

The reviewed public Tennessee and Airbnb record supports this much:

  • Airbnb's Tennessee tax page says guests on Tennessee reservations pay the 7% state sales tax and the 1.50% to 2.75% local sales tax on reservations 89 nights and shorter,
  • and the same page says all locally imposed occupancy taxes are collected on Tennessee reservations.
  • Tennessee's SUT-48 says that if the marketplace facilitator is required to collect Tennessee sales tax, the host is not responsible for paying that tax or reporting those sales on the host's own sales-tax return for those marketplace bookings.
  • Tennessee's MS-9 says a marketplace seller is not required to register as a dealer if all taxable sales are facilitated by marketplace facilitators.
  • Tennessee's December 2024 short-term-rental manual says individual property owners do not register with the Department for local occupancy-tax purposes, although they should still check local officials for extra local reports or requirements.
  • for a pure Airbnb-only launch, the guest-facing Tennessee sales-tax collection answer and the dealer-registration answer are much cleaner than the direct-booking answer.

3. The local occupancy-tax split

Tennessee's current local-occupancy guidance says:

  • local occupancy tax is a tax on occupancy of transient accommodations for 30 consecutive days or less,
  • marketplaces remit that local occupancy tax to the Department for marketplace residential-unit bookings,
  • and if a residential unit is not rented through a marketplace, the owner continues paying the local occupancy tax directly to the local government.
  • effective July 1, 2025, the first 30 days of occupancy in a short-term rental unit are subject to local occupancy tax even when the overall stay exceeds 30 days.
  • if the same occupant stays longer than 30 continuous days, days 31 and beyond are not subject to local occupancy tax.

4. Business tax and local business licenses

This branch stays separate from Airbnb's marketplace collection.

  • every business with more than $3,000 of business-taxable receipts in a jurisdiction must obtain a business license,
  • a minimal activity license applies between $3,000 and $100,000,
  • a standard license and Department of Revenue filing apply at $100,000 and above,
  • and the receipts test includes accommodation receipts in the jurisdiction regardless of who collects them.

5. Use tax on host purchases

Tennessee's SUT-48 says hosts remain responsible for use tax on items used in providing accommodations if Tennessee sales tax was not paid on those purchases.

  • Tennessee's SUT-48 says hosts remain responsible for use tax on items used in providing accommodations if Tennessee sales tax was not paid on those purchases.

6. Recordkeeping and proof of platform remittance

The same SUT-48 guidance says hosts should maintain records showing the online platform reported and paid the tax on the host's behalf.

  • The same SUT-48 guidance says hosts should maintain records showing the online platform reported and paid the tax on the host's behalf.

7. Why this packet stays careful on the registration wording

Tennessee's published sources now line up better than they did in the first draft, but they still do not erase every compliance branch:

  • SUT-47 still uses broader collector language for the short-term-rental sales-tax lane.
  • SUT-48, MS-9, and the December 2024 short-term-rental manual all narrow the pure marketplace lane materially.
Back to top Next: Airbnb account and operations
Platform setup Airbnb account and operations Use this section for the Airbnb-specific account, plan, eligibility, and operations work. Everyone 4 steps

  1. Step 9: If you hire employees, handle payroll and insurance separately

    Platform step 1

    If you do not hire anyone yet, skip this for now.

    Why it matters: If you hire:

    • add Tennessee employer registration research before the first payroll,
    • add unemployment and workers' compensation research before hiring,
    • and keep that branch separate from host insurance and AirCover.

  2. Step 10: Build the Airbnb listing only after the government-side path is ready

    Platform step 2

    Have these ready:

    Why it matters: Stable public Airbnb facts re-checked on April 30, 2026:

    • government-issued ID
    • legal name and tax details
    • bank account or payout method
    • property details and address
    • accurate occupancy, parking, and house rules
    • proof that the actual property use is allowed
    • listing creation is free,
    • every host, new co-host, and booking guest must be identity verified,
    • Airbnb may request legal name, date of birth, government ID, and similar information for payout or KYC review,
    • at least one payout method is required to receive payouts,
    • and listing-location verification is optional for most listings and is not proof that the listing is lawful.

  3. Step 11: Understand Airbnb fees, payout timing, and host tax-info setup

    Platform step 3

    Airbnb's public fee page says there are two home-host fee structures: split fee and single fee.

    • Airbnb's public fee page says there are two home-host fee structures: split fee and single fee.
    • Most split-fee home hosts pay about 3%.
    • Many single-fee hosts pay about 15.5%.
    • Airbnb says payouts are typically released about 24 hours after guest check-in, but reviews can delay payouts up to 45 days after check-in.
    • Airbnb also says eligible U.S. hosts can use Fast Pay for a 1.5% fee capped at $15 USD.
    • Airbnb's U.S. tax pages say it may require taxpayer information and can interrupt payouts or apply withholding if required tax information is missing.

  4. Step 12: Use Airbnb's tax tools only after the government branch is understood

    Platform step 4

    For Airbnb-only Tennessee bookings, the public record strongly supports platform collection of guest-facing Tennessee sales tax and local occupancy taxes.

    • For Airbnb-only Tennessee bookings, the public record strongly supports platform collection of guest-facing Tennessee sales tax and local occupancy taxes.
    • That does not answer the business-tax, local business-license, or exact Metro filing question for a real Nashville property.
    • Use Airbnb's platform tax information as a collection clue, not as a substitute for local permission-to-host or licensing analysis.
Back to top Next: Local permits and Nashville branch
Local branch Local permits and Nashville branch These local and city checks can still change the answer even after the state and platform path is clear. Location-specific 1 branches

Local permits and location checks

Tennessee does not collapse every host question into one statewide permit answer.

  • Tennessee does not collapse every host question into one statewide permit answer.
  • For any place where the host will operate:
  • check the state startup or business portal,
  • and close the exact city or county permit, zoning, and local-tax answer.
  • keep occupancy and home-occupation questions separate from Airbnb onboarding,
  • and do not assume a city-specific home-business answer applies to every host lane.
  • Nashville remains the locked city appendix for this packet,
  • and its STRP, ownership, local-tax, and permit workflow should stay separate from the statewide Tennessee answer.
  • Metro's current public STRP page says anyone wishing to rent a property on STRP websites in Nashville or Davidson County must receive a permit before listing.
  • Metro also says:
  • the owner may not receive compensation for occupancy of less than 24 hours,
  • and the maximum stay for any guest is 30 consecutive days.
  • Metro says the owner-occupied lane:
  • covers an owner-occupied residence or property on a lot with an owner-occupied residence,
  • allows up to 4 sleeping rooms,
  • requires the owner to permanently reside at the property,
  • and is limited to natural persons.
  • This is why the entity choice matters so much in Nashville.
  • Metro says the not-owner-occupied lane:
  • is limited to properties with no more than 4 sleeping rooms,
  • is limited to a single party of individuals,
  • and for new permits is restricted to specific zoning districts.
  • Metro also says new not-owner-occupied permits are not allowed in AR2A, R, RS, or RM.
  • Metro's current public permit pages say the application package can include:
  • adjacent-property notification,
  • proof of taxes due being paid,
  • floor plans with smoke-detector layout,
  • owner-occupied proof-of-residency documents or entity chain-of-ownership documents,
  • at least $1 million of liability insurance,
  • and either a state-licensed architect, engineer, or home-inspector certification for single- and two-family homes or a Fire Marshal inspection for multifamily structures.
  • The current public permit fee is $313.
  • Metro's current operation-rules page says:
  • the principal renter must be at least 21,
  • the maximum occupancy is twice the number of permitted sleeping rooms plus 4, maximum 12,
  • simultaneous rental to more than one party is not allowed,
  • a local responsible party must answer calls 24/7,
  • and the permit holder is responsible for collecting and remitting all applicable room, occupancy, and sales taxes required by state law or the Metropolitan Code.
  • Metro's current FAQ and renewal pages say:
  • permits are valid for 365 days,
  • they renew annually,
  • renewal requires the fee, current insurance, and proof of hotel occupancy tax payment,
  • and permits are not transferable.
  • Metro's operation-rules page also says changes in ownership can cancel the permit, including changing ownership from a person to a trust or LLC.
  • Nashville keeps this separate from the Airbnb marketplace tax answer.
  • The current county-clerk page says short-term-rental owners:
  • need no local license at $0 to $2,999,
  • need the minimal-activity license at $3,000 to $99,999,
  • and need the business-tax license plus Department of Revenue filing at $100,000+.
  • Metro Finance's STRP tax page says:
  • monthly hotel returns are due by the 20th,
  • and the page provides the current short-term-rental tax forms and exemption report.
  • Careful reading:
  • Airbnb says it collects all locally imposed Tennessee occupancy taxes on Tennessee reservations.
  • Metro's STRP FAQ says a third party can collect and remit hotel occupancy and sales tax if the owner and address are clearly indicated.
  • Metro's permit, renewal, and tax pages still assume the permit holder stays current on occupancy-tax obligations and work through the local tax workflow when Metro expects direct filing.
  • That means the conservative Nashville rule is now clear enough for approval use:
  • do not assume Airbnb collection alone erases the local Metro workflow,
  • keep the permit holder responsible for the Metro occupancy-tax account, return, and renewal-proof branch unless Metro directly confirms the real property is fully closed through third-party remittance,
  • and treat third-party remittance as compatible with that responsibility, not as a blanket public exemption from it.
  • Keep these visible without flattening them into the STRP answer.
  • Metro's home-occupation page matters when the address creates a separate home-business review issue and keeps natural-person-or-trust ownership limits visible.
  • Metro's use-and-occupancy letter page matters when the property was newly built, renovated, or changed into a new permitted use.
  • Nashville personal-property guidance says every business owner in Tennessee, whether incorporated or not, files the schedule annually if the business holds taxable tangible personal property there.
  • The airport-property branch still stays bounded.
  • Use BNA pages for roadway, Ground Transportation Center, and airport-property geometry only.
  • Do not treat them as proof that a near-airport address is automatically approved for short-term lodging.
Back to top Next: Employees and insurance
Optional branch Employees and insurance Use this branch if you plan to hire or need the insurance follow-up that comes with scaling. Only if hiring or scaling 4 branches

1. Employer-registration baseline

use the statewide startup or labor-routing pages in the source directory before payroll starts.

  • use the statewide startup or labor-routing pages in the source directory before payroll starts.

2. Withholding and unemployment research before hiring

add employer registration, unemployment, and withholding research before the first employee starts work.

  • add employer registration, unemployment, and withholding research before the first employee starts work.

3. Workers' compensation branch

add workers' compensation research before employees begin work.

  • add workers' compensation research before employees begin work.
  • add unemployment and workers' compensation research before hiring,

4. Keep host-side insurance separate

keep host-side insurance separate from any later payroll or employment coverage branch.

  • keep host-side insurance separate from any later payroll or employment coverage branch.
Back to top Next: Ongoing compliance calendar
Stay compliant Ongoing compliance calendar Keep the recurring compliance checks and live-operating routine visible after launch. Everyone 0 groups
Back to top Next: Common mistakes
Avoid these Common mistakes These are the repeated beginner errors called out in the research pack. Everyone 6 mistakes

Common Mistakes New Hosts Make

  • Treating Airbnb onboarding as if it closes the state and local permission-to-host branch.
  • Treating an Airbnb-only guest-tax lane as if it also erases Tennessee business-tax and business-license duties.
  • Assuming a real Nashville address works the same way as the statewide baseline.
  • Putting a Nashville owner-occupied property into an LLC without reopening the permit analysis.
  • Mixing direct bookings, property-manager bookings, or off-platform fees into an Airbnb-only tax reading without reopening the state branch.
  • Treating BNA traffic-control or curb-geometry pages as if they were host-authorization answers.

Practical first-launch recommendation

If you are testing one ordinary listing at a property you clearly control, sole proprietor can work.

If you want a stronger liability shell, cleaner banking, or a more durable hosting business, a single-member LLC is usually the better long-term path.

Important Tennessee caveat:

The reviewed public record on April 30, 2026 is strong on guest-facing tax collection for Airbnb bookings, but it is not broad enough to flatten everything into "Airbnb handles it." Tennessee still keeps business tax, local licensing, and address-specific hosting legality separate from the platform tax-collection answer, and Nashville adds a real STRP permit branch.

Back to top Next: Full official source directory
Full appendix Full official source directory Every official source row from the research pack, kept in its full table structure. Everyone 63 rows

Source group

Statewide Start

Tennessee Secretary of State

State forms and fee hub

Form / portal SOS business forms and fees
Fee None for the page
Timing First planning step
Who needs it Everyone

Approved same-state Tennessee packets already use this as the main state start page.

Open official link

Tennessee Secretary of State

State filing portal

Form / portal TNCaB
Fee Varies by filing
Timing Before filing and for annual maintenance
Who needs it Filing entities

Official online filing portal for Tennessee entity work.

Open official link

Tennessee Business Portal

State business support portal

Form / portal State business support portal
Fee None for the page
Timing Early planning
Who needs it Founders needing cross-agency routing

Useful for name, permit, labor, and startup routing without treating it as a host-specific clearance.

Open official link

Source group

Entity Choice and Formation

Tennessee Secretary of State

LLC formation filing

Form / portal Articles of Organization Limited Liability Company (SS-4270)
Fee $300
Timing At formation
Who needs it single-member LLC founders

Current Tennessee filing baseline for an LLC launch.

Open official link

Tennessee Secretary of State

Formation instructions

Form / portal SS-4270 instructions
Fee None for the instructions
Timing During filing
Who needs it single-member LLC founders

Keeps the registered-office and fiscal-year-close details explicit.

Open official link

Source group

Sole Proprietor and Public-Name Branch

Tennessee Business Portal

State startup routing for own-name and public-name questions

Form / portal State business support portal
Fee None for the page
Timing Before using a public-facing host brand
Who needs it Sole proprietors and founders using a host brand

Tennessee wave-1 still keeps the exact local public-name path explicit rather than guessed from a platform listing title.

Open official link

Source group

Federal and State Tax Setup

IRS

Federal EIN application

Form / portal Online EIN application
Fee Free
Timing Early in setup
Who needs it LLCs, employers, and founders wanting cleaner banking

Use the direct IRS path only.

Open official link

IRS

Federal self-employed tax hub

Form / portal Self-Employed Individuals Tax Center
Fee None for the page
Timing Early setup and ongoing
Who needs it Sole proprietors and disregarded LLC owners

Keeps federal income-tax and recordkeeping separate from guest-tax collection questions.

Open official link

Tennessee Department of Revenue

Tennessee short-term-rental sales tax baseline

Form / portal SUT-47
Fee None for the page
Timing Before launch and when booking mix changes
Who needs it Hosts closing the Tennessee sales-tax lane

Tennessee says short-term rentals under 90 consecutive days are taxable and uses broader collector language that includes owners, managers, and marketplace facilitators.

Open official link

Tennessee Department of Revenue

Marketplace-booking reporting relief

Form / portal SUT-48
Fee None for the page
Timing Before launch and when booking mix changes
Who needs it Pure Airbnb-only hosts

Tennessee says that if a marketplace facilitator is required to collect Tennessee sales tax, the host does not pay that sales tax or report those marketplace sales on the host's own sales-tax return, but business licensing and business tax remain the owner's responsibility.

Open official link

Tennessee Department of Revenue

Marketplace-seller registration rule

Form / portal MS-9
Fee None for the page
Timing Before treating the Airbnb-only lane as closed
Who needs it Pure marketplace-only hosts

Strongest statewide source for the narrow reading: if all taxable sales are made through marketplace facilitators, the marketplace seller is not required to register as a dealer; direct sales reopen that answer.

Open official link

Tennessee Department of Revenue

DOR short-term-rental manual

Form / portal Taxation of Short-Term Rental Units
Fee None for the PDF
Timing Before launch and whenever structure changes
Who needs it Hosts, LLCs, and reviewers

Best single official harmonization source. It says marketplace facilitators are the seller for sales tax, owners do not register with the Department for local occupancy tax, and even marketplace-only owners should still check local officials because extra local reports or requirements may remain.

Open official link

Tennessee Department of Revenue

Local occupancy-tax overview

Form / portal Local occupancy tax overview
Fee None for the page
Timing Before launch
Who needs it Hosts comparing state and local occupancy lanes

Tennessee says marketplaces remit local occupancy tax to the Department for residential marketplace bookings, while hotels, bed and breakfasts, and vacation lodging services continue remitting to local government.

Open official link

Tennessee Department of Revenue

Local occupancy registration and payment

Form / portal Registration and Payment
Fee None for the page
Timing Before launch and when booking mix changes
Who needs it Hosts testing who registers for what

Current official page says only short-term-rental-unit marketplaces should remit local occupancy tax to the Department.

Open official link

Tennessee Department of Revenue

Local occupancy overview article

Form / portal LOT-2
Fee None for the page
Timing Before launch and when booking mix changes
Who needs it Hosts comparing direct and marketplace lanes

Tennessee says local occupancy tax is locally imposed and collected unless the rental is provided by a short-term-rental-unit marketplace.

Open official link

Tennessee Department of Revenue

Marketplace filing instructions

Form / portal LOT-6
Fee None for the page
Timing Comparison source
Who needs it Hosts confirming the marketplace lane

Useful to verify that the marketplace files local occupancy tax on Schedule F of the state sales-and-use return.

Open official link

Tennessee Department of Revenue

Direct-booking local occupancy rule

Form / portal LOT-9
Fee None for the page
Timing Before adding direct bookings
Who needs it Direct-booking hosts

Tennessee says if you do not use a marketplace, you continue paying local occupancy tax directly to local government.

Open official link

Tennessee Department of Revenue

Property-manager local occupancy rule

Form / portal LOT-11
Fee None for the page
Timing Before using a property manager
Who needs it Hosts using non-marketplace management

Tennessee says property management companies are not short-term-rental-unit marketplaces for local occupancy tax purposes.

Open official link

Tennessee Department of Revenue

Local occupancy 30-day notice

Form / portal Important Notice 25-07
Fee None for the PDF
Timing For agreements entered, renewed, or amended on or after July 1, 2025
Who needs it Hosts handling longer stays

Tennessee says the first 30 days remain subject to local occupancy tax even when the same stay runs longer than 30 continuous days; days 31+ are not taxed.

Open official link

Tennessee Department of Revenue

Local occupancy rates

Form / portal Local occupancy tax rates
Fee None for the page
Timing When comparing local jurisdictions
Who needs it Hosts with non-Nashville or mixed-location plans

State rate table helps verify county or city local occupancy percentages, but it does not replace local filing instructions.

Open official link

Tennessee Department of Revenue

Business-license overview

Form / portal BUS-13
Fee $15 minimal or standard license fee at the local clerk layer; tax can still apply
Timing Before launch and as receipts grow
Who needs it All hosts with taxable receipts in a jurisdiction

Tennessee says more than $3,000 of taxable receipts triggers a license requirement, while $100,000+ triggers the standard license and Department filing.

Open official link

Tennessee Department of Revenue

Business-tax overview

Form / portal Business tax overview
Fee None for the page
Timing Before relying on marketplace collection as full compliance
Who needs it Hosts with real receipts in a jurisdiction

Keeps business tax distinct from sales tax and local occupancy tax.

Open official link

Tennessee Department of Revenue

Business-tax due dates and rates

Form / portal Due Dates and Tax Rates
Fee None for the page
Timing Ongoing
Who needs it Standard-license taxpayers

Official due-date page for the business-tax return once the $100,000+ lane is reached.

Open official link

Tennessee Department of Revenue

Franchise-and-excise overview

Form / portal Franchise & Excise Tax overview
Fee None for the page
Timing Before choosing an LLC
Who needs it Tennessee entities with limited-liability status

Tennessee says corporations, LPs, LLCs, and business trusts generally register for and pay franchise and excise tax.

Open official link

Tennessee Department of Revenue

Franchise-and-excise due dates and rates

Form / portal Due Dates and Tax Rates
Fee None for the page
Timing Ongoing
Who needs it Taxable entities

Current public page shows the $100 minimum franchise tax, 0.25% franchise rate, 6.5% excise rate, and fourth-month due date.

Open official link

Airbnb Help Center

Airbnb Tennessee tax collection page

Form / portal Occupancy tax collection and remittance by Airbnb in Tennessee
Fee None for the page
Timing Before launch and when booking mix changes
Who needs it Pure Airbnb-only hosts

Airbnb says Tennessee guests pay 7% state sales tax, 1.50% to 2.75% local sales tax on reservations 89 nights and shorter, and all locally imposed occupancy taxes, while warning hosts they still have other tax obligations.

Open official link

Source group

Entity Tax Maintenance

Tennessee Secretary of State

LLC annual report

Form / portal Annual report through SOS filing service
Fee $300 minimum to $3,000 maximum
Timing On or before the first day of the fourth month after fiscal year-end
Who needs it single-member LLC founders

Current SS-4270 instructions still control the Tennessee annual-report cycle.

Open official link

Source group

Federal Reporting

FinCEN

BOI status check

Form / portal BOI guidance page
Fee None
Timing Check before filing or relying
Who needs it Everyone forming an entity

As of April 30, 2026, domestic entities remain exempt under the public interim-final-rule posture first published on March 26, 2025.

Open official link

Source group

Employees, Payroll, and Insurance

Tennessee Business Portal

State employer-routing start point

Form / portal State business support portal
Fee None for the page
Timing If employees are added
Who needs it Hosts hiring employees

Use this as the official Tennessee employer-routing start point while this packet still stays focused on the no-employee launch lane.

Open official link

Source group

Platform Setup

Airbnb

Start hosting

Form / portal Home-host onboarding page
Fee Listing creation is free
Timing Before launch
Who needs it All ordinary home hosts

Airbnb says getting started is free and listing creation starts on-platform, not with a state permit waiver.

Open official link

Airbnb Help Center

Identity verification

Form / portal Identity verification article
Fee None for the page
Timing During onboarding and ongoing
Who needs it Hosts, co-hosts, and guests

Airbnb says every host, new co-host, and booking guest must be identity verified.

Open official link

Airbnb Help Center

Payment and KYC review

Form / portal Payment-verification article
Fee None for the page
Timing Before payouts
Who needs it Hosts receiving payouts

Airbnb says payouts can pause if legal-name or identity checks fail.

Open official link

Airbnb Help Center

Add a payout method

Form / portal Payout-method article
Fee None for the page
Timing Before first payout
Who needs it Hosts receiving payouts

Current direct payout-method setup path.

Open official link

Airbnb Help Center

Listing-location verification

Form / portal Location-verification article
Fee None for the page
Timing If required by the platform
Who needs it Hosts with flagged or supported listings

Airbnb says location verification is optional for most listings and is not proof of local legality.

Open official link

Source group

Hosting Operations, Taxes, and Host Policy

Airbnb Help Center

Home-host service fees

Form / portal Airbnb service fees
Fee Usually about 3% split fee or about 15.5% single fee
Timing Before pricing
Who needs it Home hosts

Do not flatten Airbnb home-host fees to one number.

Open official link

Airbnb Help Center

Payout timing

Form / portal Payout timing article
Fee Varies by payout method
Timing Before first booking
Who needs it Hosts receiving payouts

Airbnb says payouts are typically released about 24 hours after check-in but can be delayed during review.

Open official link

Airbnb Help Center

Fast Pay

Form / portal Fast Pay article
Fee 1.5% fee capped at $15 USD
Timing Optional after setup
Who needs it Eligible U.S. hosts

Current optional faster-payout lane.

Open official link

Airbnb Help Center

U.S. host tax information

Form / portal US income tax reporting overview for hosts
Fee None for the page
Timing During setup and tax season
Who needs it U.S. hosts

Airbnb says it may need tax information and can suspend payouts or apply withholding if that information is missing.

Open official link

Airbnb Help Center

U.S. tax documents

Form / portal US tax documents from Airbnb
Fee None for the page
Timing Tax season
Who needs it U.S. hosts

Public page keeps the current tax-form thresholds and caveats visible.

Open official link

Airbnb Help Center

General hosting responsibilities

Form / portal General info about hosting places to stay
Fee None for the page
Timing Before launch
Who needs it Home hosts

Airbnb tells hosts to check HOA, lease, lender, and insurance issues before hosting.

Open official link

Airbnb Help Center

Host ground rules

Form / portal Host ground-rules page
Fee None for the page
Timing Ongoing
Who needs it Home hosts

Current host-policy baseline for accuracy, communication, refunds, and cleanliness.

Open official link

Airbnb Help Center

Outside-fee policy

Form / portal Fee-policy page
Fee None for the page
Timing Ongoing
Who needs it Home hosts

Useful boundary when comparing Airbnb-only bookings against direct or off-platform charges.

Open official link

Source group

Insurance Checkpoint

Airbnb Resource Center

AirCover for Hosts

Form / portal AirCover for Hosts article
Fee Included with hosting
Timing Re-check before relying on it
Who needs it Home hosts

Airbnb says this includes up to $3 million host damage protection and up to $1 million host liability insurance, but it is not the same thing as local permit insurance rules.

Open official link

Airbnb Help Center

Insurance reminder

Form / portal General hosting article
Fee Your own policy premium varies
Timing Before launch
Who needs it Home hosts

Airbnb says its host protection does not replace homeowners or renters insurance.

Open official link

Airbnb Help Center

Safety basics

Form / portal Host safety article
Fee None for the page
Timing Before launch and ongoing
Who needs it Home hosts

Airbnb says to pay and communicate on-platform and make sure you are covered.

Open official link

Source group

Nashville Branch

Nashville.gov

STRP start page

Form / portal Short Term Rental Property
Fee None for the page
Timing First Nashville step
Who needs it Nashville-based hosts

Metro says anyone wishing to rent on STRP websites in Nashville or Davidson County must get the permit before listing, with a 24-hour minimum and 30-day maximum stay.

Open official link

Nashville.gov

Permit type split

Form / portal STRP permit types
Fee None for the page
Timing Before choosing title structure
Who needs it Nashville-based hosts

Metro says owner-occupied permits require permanent residence by a natural person and excludes LLCs, corporations, trusts, partnerships, and similar entities; new not-owner-occupied permits are zoning-limited and barred in AR2A, R, RS, and RM.

Open official link

Nashville.gov

Permit application path

Form / portal Apply for permit
Fee $313
Timing Before listing
Who needs it Nashville-based hosts

Main application page for the permit package and review process.

Open official link

Nashville.gov

Owner-occupied checklist

Form / portal Owner-occupied checklist
Fee Included in permit process
Timing Before filing
Who needs it Nashville owner-occupied applicants

Metro keeps the floor plan, proof-of-residency, tax-payment, affidavit, and $1 million liability coverage requirements explicit.

Open official link

Nashville.gov

Not-owner-occupied checklist

Form / portal Not-owner-occupied checklist
Fee Included in permit process
Timing Before filing
Who needs it Nashville not-owner-occupied applicants

Important for chain-of-ownership and trust or LLC documentation, plus tax-payment proof and insurance.

Open official link

Nashville.gov

Operating rules

Form / portal Operation Rules and Requirements
Fee None for the page
Timing Before launch and ongoing
Who needs it Nashville permit holders

Metro says principal renter must be 21+, occupancy is 2 x permitted sleeping rooms + 4 up to 12, the local responsible party must answer 24/7, and the permit holder is responsible for applicable room, occupancy, and sales taxes.

Open official link

Nashville.gov

Renewal

Form / portal Renew a Permit
Fee Renewal payment required
Timing Every 365 days
Who needs it Nashville permit holders

Metro says permits are valid for 365 days and must be renewed annually before expiration.

Open official link

Nashville.gov

STRP FAQ

Form / portal Frequently Asked Questions
Fee $313 permit-fee note on page
Timing Before launch and renewal
Who needs it Nashville permit holders

Metro says a third party can collect and remit hotel occupancy and sales tax if the owner and address are clearly indicated. Use this as proof that third-party remittance is allowed, not as proof that the permit holder's own Metro tax workflow disappears.

Open official link

Nashville.gov

Use and occupancy taxes

Form / portal Use and Occupancy Taxes
Fee None for the page
Timing Before launch and renewal
Who needs it Nashville permit holders

Metro Codes still says the permit holder is required to remit business, sales, and hotel occupancy taxes to the city and state. Use this as the conservative local-responsibility rule when the public record is otherwise mixed.

Open official link

Nashville.gov

Finance tax page

Form / portal Pay Short Term Rental Property Occupancy Tax
Fee Online payment plus downloadable forms
Timing Monthly if Metro expects direct filing
Who needs it Nashville permit holders

Metro Finance publishes an occupancy-tax account-number workflow, says hotel returns are due by the 20th, and provides monthly return and exemption-report forms. Use this as the Metro direct-filing baseline unless the real property receives direct local confirmation that third-party remittance fully closes the lane.

Open official link

Nashville.gov

Current Metro tax form

Form / portal Short Term Rental Form - Taxes Payable after July 1, 2023
Fee None for the PDF
Timing If Metro expects direct filing
Who needs it Nashville permit holders

The downloadable form shows a percentage occupancy-tax line plus the additional $2.50 nightly tax. Use it as a live-form reference, not as proof that a pure Airbnb-only host may skip Metro account setup or that the rate will never change.

Open official link

Nashville.gov

County-clerk business-license page

Form / portal Short-Term Rental Property Business License
Fee $15 or $30 local license fee depending on GSD/USD lane
Timing Before local opening if the branch applies
Who needs it Nashville-based hosts

Metro says STRP owners may need no license at $0-$2,999, a minimal-activity license at $3,000-$99,999, or a standard business-tax license and TDOR filing at $100,000+.

Open official link

Nashville.gov

Local startup routing

Form / portal Start Your Business
Fee None for the page
Timing Early local planning
Who needs it Nashville-based founders

Same-state approved Tennessee packets already use this as the general local startup page.

Open official link

Nashville.gov

Home-occupation branch

Form / portal Home Occupation Permits
Fee Not stated on the public page
Timing If address facts trigger home-business review
Who needs it Nashville home hosts

Keeps the home-occupation lane explicit and preserves the separate natural-person-or-trust wording used in Metro zoning review.

Open official link

Nashville.gov

Use-and-occupancy letter branch

Form / portal Use and Occupancy Letter
Fee Not stated on the public page
Timing If construction or change-of-use facts trigger it
Who needs it Nashville hosts with renovated or newly converted space

Separate building or occupancy closeout branch, not a substitute for an STRP permit.

Open official link

Davidson County Assessor

Personal property branch

Form / portal Personal property schedule guidance
Fee Varies by filing facts
Timing Annual
Who needs it Nashville businesses holding taxable tangible personal property

Use when furnishings or business equipment create a separate local property-tax filing branch.

Open official link

Source group

BNA Airport-Property Branch

Nashville International Airport

Airport start point

Form / portal Airport website
Fee Varies by live airport rules
Timing Before relying on airport-property assumptions
Who needs it Hosts considering BNA-area activity

Use as the official airport start point while the exact ordinary host answer remains open.

Open official link

Nashville International Airport

Roadway and GTC boundary

Form / portal Know the Way at BNA
Fee None for the page
Timing Before relying on airport-property assumptions
Who needs it Hosts considering BNA-area activity

Use only for traffic-control and airport-property geometry, not as host authorization.

Open official link
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