Tennessee · Rutherford County
Rutherford County
In unincorporated Rutherford County, TN there is NO stand-alone short-term-rental ordinance and the term "short-term rental" is not defined anywhere in the county Zoning Ordinance (verified: a full-text search of the adopted ordinance returns no "short-term rental" use class). STRs are instead governed by two separate primary-source frameworks. (1) TAX/LICENSE (quote-anchored): The county levies a 5% local occupancy tax that the county's own STR page states expressly includes "AIRBNB, VRBO, privately owned and operated" lodging, "Paid monthly to the County and City your located in at 5% or your monthly gross and remitted monthly"; operators must also "apply for your initial business license through the County Clerk office and the City you are located in at $15.00 each." (2) ZONING (quote-anchored table, but with an INTERPRETIVE mapping): The Rutherford County Zoning Ordinance (adopted Nov 15 2012; effective Jan 1 2013; amended through Dec 11 2025) has no STR use. Its "Transient Accommodations" use is defined as "the provision of lodging services for transient guests" with examples "Commercial Campground, Hotel" and, in Appendix B, groups Hotel, Motel, Extended Stay Hotel/Motel, Commercial Campground and SRO. In the Land Use Activity Table it is marked N (not permitted) in every residential district (RL, RM, RMF, MHP), SE (special exception) in AR and VNC, and P (by right) only in CS, CG, EAC. The separate "Bed & Breakfast Homestay" use (defined as an owner-occupied building "formerly a single-family dwelling") is P in AR, CN, VNC, RC and SE in RL, RM. Whether a whole-home STR is a "Transient Accommodations" use is NOT spelled out in the code; it is a Planning Department interpretation, so the "restricted" characterization rests on that interpretation and should be confirmed with the county Planning Department. Separately, the Assessor of Property runs an STR property-tax-classification program under Tenn. Code Ann. § 67-5-801(b)(3)(D) (affidavit due Sept 1 of the year prior to the benefit year; act effective Jan 1, 2021). This record covers UNINCORPORATED Rutherford County only; the cities (Murfreesboro, Smyrna, La Vergne, Eagleville) have their own rules.
Not legal advice. Last verified 2026-07-15 · sources linked below.
Requirements checklist
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county Local occupancy tax registration & monthly remittance Required
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county Rutherford County business license (County Clerk) Required
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county Zoning use compliance (Transient Accommodations / Bed & Breakfast Homestay) Conditional
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county Assessor of Property short-term rental affidavit / questionnaire Conditional
Taxes
| Tax | Rate | Administered by | Airbnb remits | Vrbo remits |
|---|---|---|---|---|
| Local occupancy tax | 5% | Rutherford County (local occupancy/privilege tax); the county STR page directs operators to pay it 'to the County and City your located in' and to obtain the business license through the County Clerk. NOTE: the draft's attribution to a specific 'Business Tax Department' is not stated on the cited page and is unverified. | — | — |
Lodging-tax estimator
Estimate the combined transient/lodging tax (~5.0%) on a stay in Rutherford 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
- —
Grandfathering: The county ordinance contains no STR-specific grandfathering clause (verified: no STR use exists in the ordinance). At the state layer, Tennessee's Short-Term Rental Unit Act (Tenn. Code Ann. tit. 13, ch. 7, pt. 6) generally protects STRs lawfully operating before a local prohibition takes effect; this was NOT independently verified against a fetched primary source in this pass and should be treated as unverified state-law context.
Zoning: The Rutherford County Zoning Ordinance (Appendix B Land Use Activity Table) contains NO 'short-term rental' use (verified by full-text search). Two adjacent uses are relevant. (1) 'Transient Accommodations' (defined as 'the provision of lodging services for transient guests'; Appendix B groups Hotel, Motel, Extended Stay Hotel/Motel, Commercial Campground, SRO): verbatim table row = SE(AR) N(RL) N(RM) N(RMF) N(MHP) N(OP) N(IN) N(CN) P(CS) P(CG) N(LI) N(HI) SE(VNC) N(RC) P(EAC) — i.e. not permitted in all residential districts, special exception in AR and VNC, by right only in CS, CG, EAC. (2) 'Bed & Breakfast Homestay' (owner-occupied building 'formerly a single-family dwelling'): verbatim row = P(AR) SE(RL) SE(RM) N(RMF) N(MHP) N(OP) N(IN) P(CN) N(CS) N(CG) N(LI) N(HI) P(VNC) P(RC) N(EAC); codified limits include owner-occupancy, max 4 guest rooms occupying <=50% of habitable floor area, breakfast-only meal service, and a 14-consecutive-day maximum guest stay. 'Motel' is defined as transient lodging 'rented on a less than monthly basis.' IMPORTANT INTERPRETIVE CAVEAT: the ordinance does not state that a whole-home short-term rental IS a 'Transient Accommodations' use; that classification is a Planning Department interpretation, so a specific property's zoning treatment must be confirmed with the Planning Department. No blanket countywide primary-residence rule exists, but the B&B Homestay use (the only residential-district lodging path other than a special exception) requires owner-occupancy.
- There is no dedicated county short-term-rental permit; compliance runs through (a) 5% occupancy-tax collection/remittance, (b) a $15 county business license via the County Clerk, and (c) zoning use compliance under an unwritten Planning Department classification.
- This record covers UNINCORPORATED Rutherford County only. The incorporated cities (Murfreesboro, Smyrna, La Vergne, Eagleville) have their own STR rules and their own city occupancy tax/business license (city license also $15 per the county page).
- The county STR page also lists two STATE taxes that apply to STR operators: a state business tax 'Paid yearly on gross receipts to the State of Tennessee' and 'Local and state' sales tax 'paid quarterly to the State of Tennessee'. Specific rates for these are not stated on the county page and are not reproduced here to avoid guessing.
- Whether a specific STR is 'Transient Accommodations' vs 'Bed & Breakfast Homestay' vs unaddressed is a Planning Department determination not explicitly defined in the code.
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Frequently asked questions
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Official sources
Informational summary of publicly available sources; not legal advice. Verify against the linked official sources.