Washington, Sullivan and Carter County, TN

Short-term rental rules in Johnson City, TN

Johnson City took the opposite road from most of Tennessee. It has no land use regulations for short-term rentals at all — no permit, no zoning district, no registry — and instead reached for the tax code. In 2019 the city clarified the language of its hotel and motel transient occupancy privilege tax ordinance so that short-term rentals were explicitly inside it. The result is a host who needs no municipal approval to start, but who owes 7% to the city on top of state and local sales tax, at a total that depends on which county their street is in.[3]

Every rule below links to the official source it comes from, verified September 20, 2026.

Can you rent short term in Johnson City?

State and county rules only

Seasonal homes
271
Housing units
33,360
Residents
72,222

U.S. Census Bureau, 2024 ACS 5-year estimates

  • City ruleNo city ordinance
  • City feeNone published
  • Tax on each stay7%
  • Seasonal homes8 per 1,000

Johnson City short-term rental rules

Johnson City does not currently have land use regulations for short-term rentals such as Airbnb or VRBO, which means there is no city permit requirement for operating one. What the city did instead was tax them: in 2019 it clarified the language of its hotel and motel transient occupancy privilege tax ordinance to include short-term rentals explicitly. A 7% occupancy tax, under section 5-302 of the municipal code, applies within the corporate limits of the city, and hosts are responsible for state and local sales taxes on top of it. Because the city straddles three counties, the total a guest pays depends on the address: 17.5% in the Washington County part of Johnson City, 16.75% in the Carter County part and 16.25% in the Sullivan County part. Tennessee's Short-Term Rental Unit Act still governs everything else, including the protection for a property already used as a short-term rental when an ordinance is enacted.[3]

What Johnson City asks of you

  • The city states that it does not currently have land use regulations for short-term rentals such as Airbnb or VRBO, so no specific permit is required to operate one.[3]

  • In 2019 the city clarified the language of its hotel and motel transient occupancy privilege tax ordinance to include short-term rentals.[3]

  • A 7% occupancy tax under section 5-302 of the municipal code applies within the corporate limits of Johnson City.[3]

  • Short-term rental hosts are responsible for state and local sales taxes in addition to the city's 7% transient occupancy privilege tax.[3]

  • The total charged to the guest depends on the county: 17.5% in the Washington County part of the city, 16.75% in the Carter County part, and 16.25% in the Sullivan County part.[3]

What Tennessee asks wherever you host

These rules apply at this address whatever the city decides.

  • A short-term rental unit in Tennessee is a residential dwelling rented wholly or partially for a fee for less than thirty continuous days. Hotels and bed and breakfast establishments are outside the definition.[1]

  • If the property was already being used as a short-term rental when an ordinance was enacted, that ordinance does not apply to it. The rules in force when you started govern instead, until the property is sold, transferred, sits unused as a rental for thirty continuous months, or breaks a generally applicable local law three separate times.[1]

  • A city that runs a permitting or application process may suspend the use of a property for any period in which it does not hold a permit, provided its requirements are reasonable.[1]

All Tennessee short-term rental laws

What a guest pays on top of your nightly rate in Johnson City

Each layer is set by a different authority, and not all of them are collected by the platform.

Short-term rental tax layers in Johnson City
LayerRateRemitted to
City room occupancy tax[3]7%The city
Total on a taxable stay7%

Johnson City is split across three counties, so the total is not one number: 17.5% in Washington, 16.75% in Carter and 16.25% in Sullivan, the difference coming from local sales tax.[3]

How short-term rental taxes work for US hosts

What the census counts

How much of Johnson City is already a second home

The Census Bureau counts 271 of Johnson City's 33,360 homes as vacant for seasonal, recreational or occasional use — 8 out of every 1,000. That ranks Johnson City 5th of the 6 Tennessee cities on this site for the share of its housing stock kept for part-year use.

Rank in the state
5th of 6
Share of housing
8 per 1,000
Median home value
$268,200

U.S. Census Bureau, 2024 ACS 5-year estimates, tables B25004, B25001, B01003 and B25077.

Nearby and comparable

Where Johnson City sits among its neighbors

Knoxville, TN

Registration required

851 seasonal homes, 9 per 1,000 housing units.

Rules in Knoxville

Memphis, TN

Capped

1,064 seasonal homes, 4 per 1,000 housing units.

Rules in Memphis

Chattanooga, TN

Allowed by zone

805 seasonal homes, 9 per 1,000 housing units.

Rules in Chattanooga

Sevierville, TN

Registration required

310 seasonal homes, 32 per 1,000 housing units.

Rules in Sevierville
The state hubEvery Tennessee city on this site, in one tableState law, the tax stack and every city we cover in Tennessee, with what each one asks of a host.Open the Tennessee hub

FAQ

Johnson City short-term rental questions

Does Johnson City require a short-term rental permit?

No. The city says it has no land use regulations for short-term rentals, so there is no specific permit to obtain before letting.[3]

How much tax does a Johnson City stay carry?

It depends on the county: 17.5% in the Washington County part of the city, 16.75% in Carter and 16.25% in Sullivan, of which 7% is the city's own occupancy tax.[3]

Why does the rate change within one city?

Because Johnson City sits across three counties and the local sales tax differs between them. The city's own 7% under section 5-302 is the same everywhere inside the corporate limits.[3]

Do all Tennessee cities set the same occupancy tax?

No. Each city levies its room occupancy tax by ordinance, and where the tax rests on T.C.A. § 67-4-1402 the municipal rate may not exceed four percent, with any tax levied after 1 July 2021 required to fund tourism promotion.[2]
Read nextHow to start an AirbnbThe six steps in order, starting with the permit check.Read the guide

Sources

  1. Public Chapter 972, Acts of 2018, the Short-Term Rental Unit Act, Tennessee Secretary of State, read on September 20, 2026
  2. Room Occupancy Tax, municipal finance reference, Municipal Technical Advisory Service, University of Tennessee, read on September 20, 2026
  3. Occupancy Taxes, Finance Department, City of Johnson City, read on September 20, 2026

This page is not legal advice. It summarizes the official sources listed on this page as they read on September 20, 2026. Rules can change after that date, so check with the issuing office before you apply or publish a listing.

Before you list

Free tools for new hosts

See all

Short-term rental agreement generator

Parties, dates, rent, deposit checked against your state's cap, and the house rules clauses you enforce. A signed-ready PDF for direct and Vrbo bookings.

Printable PDFCustomizableNo sign up
Open the tool

Airbnb house rules

Generate a complete PDF house rules document for your property: rules, schedule, amenities, emergency contacts.

Professional PDFCustomizableNo sign up
Open the tool

Rental arbitrage calculator

Rent, deposit, furnishing, nightly rate and occupancy. You get monthly cash flow, the occupancy you break even at, and how long the setup takes to pay back.

Instant calculationResult in 30 sNo sign up
Open the tool

Check-in instructions

The message a guest reads before getting in: access, keys, WiFi, parking, contact. English or bilingual output.

CustomizableInstant resultNo sign-up
Open the tool