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Tennessee · Knox County

Knox County

county Allowed Verified · last verified 2026-07-15

As of July 2026, unincorporated Knox County, Tennessee has NO short-term-rental-specific ordinance, license, or operating permit at the county level (this record covers the unincorporated county only; the City of Knoxville separately requires an STR permit under Knoxville Code Ch. 16 Art. XV, effective Jan. 2018 — out of scope for this county record). Confirmed by 2026 reporting that "Knox County doesn't currently regulate short-term rentals listed on Airbnb and Vrbo," and that a county commissioner has only PROPOSED (not adopted) STR regulations. The Knox County Zoning Ordinance (as amended through 2025-04-21) contains no "short-term rental," "vacation rental," or "Airbnb" provisions; the only comparable use categories are "tourist home" (a residential building where lodging is furnished to transients for compensation, containing not more than five sleeping rooms), "hotel/motel," "tourist court," and "bed and breakfast inns," each permitted only in specified zone districts. STR operators are therefore treated as allowed, but any transient-lodging use must still fit the underlying zoning district's list of permitted uses. The one affirmative county-level obligation is the Knox County Hotel/Motel/Campground/Other Occupancy Tax at 5% of net taxable lodging receipts, administered by the Knox County Clerk (return form KCOTR 2017), filed monthly by the 20th of the following month. NOTE for review: Knox County Commission has publicly discussed adopting new STR regulations (2025-2026 reporting), but no STR ordinance had been adopted at the county level as of this research — verify before relying.

Not legal advice. Last verified 2026-07-15 · sources linked below.

Requirements checklist

  • county Knox County Hotel/Motel/Campground/Other Occupancy Tax account & monthly return (KCOTR 2017) Required
    Fee: — · Renewal: Monthly return; must be filed by the 20th day of the following month for which a report is due. · Applies to: Any operator furnishing rooms/spaces to transients for consideration in unincorporated Knox County, including short-term rentals (captured under 'Other' occupancy). Rentals to permanent residents of 30 continuous days or more are deductible from the taxable base. · official page ↗
  • county Short-term rental permit / registration (county-level) Not required
    Fee: — · Renewal: — · Applies to: STR operators in unincorporated Knox County. No such county-level STR permit or registration exists as of July 2026; the Knox County Zoning Ordinance contains no short-term-rental provisions. · official page ↗
  • county Zoning-district permitted-use compliance (tourist home / lodging use categories) Conditional
    Fee: — · Renewal: — · Applies to: Whole-home or multi-room transient rentals may be classified under existing use categories such as 'tourist home' (residential building furnishing lodging to transients, up to five sleeping rooms) or 'bed and breakfast inns,' which are only permitted in certain zone districts. Whether a given STR is a permitted use depends on the parcel's zoning district. INTERPRETIVE — the county has issued no STR-specific zoning guidance; confirm per parcel with Knoxville-Knox County Planning. · official page ↗

Taxes

TaxRateAdministered byAirbnb remitsVrbo remits
Knox County Hotel/Motel/Campground/Other Occupancy Tax 5% Knox County Clerk, PO Box 1566, Knoxville, TN 37901 (KCOTR 2017 form lists the office holder as Sherry Witt; note: Witt is term-limited and running for Register of Deeds in 2026, so the clerk changes after the Aug 2026 county election — verify current office holder). — —
Tennessee state sales tax + Knox County local-option sales tax on lodging 9.25% Tennessee Department of Revenue (state sales tax + local-option sales tax), NOT the County Clerk. — —

Lodging-tax estimator

Estimate the combined transient/lodging tax (~14.3%) on a stay in Knox County. Estimate only — not tax advice.

Operating rules

Primary residence
No
Min stay (nights)
—
Max nights / year
—
Max occupancy
—
Zoning-restricted
Yes
Cap on licenses
—

Zoning: No short-term-rental-specific zoning exists in unincorporated Knox County. However, the Knox County Zoning Ordinance (amended through 2025-04-21) permits transient-lodging uses only in certain districts. A whole-home or multi-room transient rental could be classified as a 'tourist home' (residential building furnishing lodging to transients, up to five sleeping rooms) or, in some districts, 'bed and breakfast inns' / 'hotels, motels' — each allowed only where the district's use list includes them. This is an interpretation of general use categories, not an STR-specific rule; the county has issued no STR zoning guidance. NEEDS REVIEW per zone district.

  • No county STR permit, license, or registration requirement as of July 2026.
  • No primary-residence requirement, night cap, or minimum-stay rule adopted at the county level.
  • Occupancy-tax base excludes stays by permanent residents of 30 continuous days or more, and government occupancy (per KCOTR 2017 form lines 2-3).
  • Knox County Commission has publicly discussed introducing STR regulations (2025-2026); none adopted at the county level as of this research — monitor for changes.
  • The 2-guests-per-bedroom-plus-2 max-occupancy rule reported in guides applies to the City of Knoxville, NOT unincorporated Knox County — out of scope for this county record.

Enforcement

Active enforcement
yes
Fines
For the county occupancy tax, delinquency carries interest at 8% per annum (daily rate .00021917808) plus a penalty of 1% for each 30 days (or portion thereof) of delinquency on the tax due. No STR-specific fines exist at the county level because there is no STR ordinance.
Notes
The Knox County Clerk actively administers and collects the occupancy tax via mandatory monthly returns (due by the 20th, required even when no tax is due). There is no county STR-permit enforcement program because the unincorporated county has not adopted an STR ordinance; general zoning enforcement (Knoxville-Knox County Planning) applies to underlying land-use categories only.

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Frequently asked questions

Is Airbnb legal in Knox County?
As of July 2026, unincorporated Knox County, Tennessee has NO short-term-rental-specific ordinance, license, or operating permit at the county level (this record covers the unincorporated county only; the City of Knoxville separately requires an STR permit under Knoxville Code Ch. 16 Art. XV, effective Jan. 2018 — out of scope for this county record). Confirmed by 2026 reporting that "Knox County doesn't currently regulate short-term rentals listed on Airbnb and Vrbo," and that a county commissioner has only PROPOSED (not adopted) STR regulations. The Knox County Zoning Ordinance (as amended through 2025-04-21) contains no "short-term rental," "vacation rental," or "Airbnb" provisions; the only comparable use categories are "tourist home" (a residential building where lodging is furnished to transients for compensation, containing not more than five sleeping rooms), "hotel/motel," "tourist court," and "bed and breakfast inns," each permitted only in specified zone districts. STR operators are therefore treated as allowed, but any transient-lodging use must still fit the underlying zoning district's list of permitted uses. The one affirmative county-level obligation is the Knox County Hotel/Motel/Campground/Other Occupancy Tax at 5% of net taxable lodging receipts, administered by the Knox County Clerk (return form KCOTR 2017), filed monthly by the 20th of the following month. NOTE for review: Knox County Commission has publicly discussed adopting new STR regulations (2025-2026 reporting), but no STR ordinance had been adopted at the county level as of this research — verify before relying.
Do I need a license or registration for a short-term rental in Knox County?
Yes — Knox County requires: Knox County Hotel/Motel/Campground/Other Occupancy Tax account & monthly return (KCOTR 2017); Zoning-district permitted-use compliance (tourist home / lodging use categories). See the requirements checklist for fees, renewal, and official links.
What taxes apply to short-term rentals in Knox County?
Knox County Hotel/Motel/Campground/Other Occupancy Tax (5%), Tennessee state sales tax + Knox County local-option sales tax on lodging (9.25%) — roughly 14.3% combined. Use the lodging-tax estimator on this page for a specific stay.

Official sources

Related coverage

In Tennessee

Cities in this county Knoxville

Informational summary of publicly available sources; not legal advice. Verify against the linked official sources.