Knox County, TN

Knoxville, TN short-term rental registration

Knoxville answers the short-term rental question with two permits and one dividing line: whether you live in the property, and whether the property sits in a residential neighbourhood. A Type 1 permit is available only to owner-occupants renting the property, in whole or in part, in residentially zoned neighbourhoods. A Type 2 permit goes to owners of residential property in non-residential districts, and for that one you do not have to live there. Applications and annual renewals both run through the city's Business Tax Office rather than through planning.[3]

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

Can you rent short term in Knoxville?

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What you apply for: Short-term rental unit permit, Type 1 or Type 2

Seasonal homes
851
Housing units
96,441
Residents
195,185

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

  • City ruleRegistration required
  • City feeNone published
  • Tax on each staySet locally
  • Seasonal homes9 per 1,000

Knoxville short-term rental permit

Knoxville issues two short-term rental permits, and which one you can get depends on whether you live in the property and where it sits. A Type 1 permit is available only to owner-occupants of the property being rented, in whole or in part, in residentially zoned neighbourhoods. A Type 2 permit goes to owners of residential property in non-residential districts, and for that one you do not have to be the resident. Applications and annual renewals are both handled by the city's Business Tax Office rather than by planning. Tennessee's Short-Term Rental Unit Act adds a layer worth checking before you assume the current rules bind you: a property already used as a short-term rental before an ordinance took effect keeps the rules that applied when it started, until it is sold, transferred, left unused as a rental for thirty continuous months, or in violation three separate times.[3]

What Knoxville asks of you

  • Type 1 permits are available only to owner-occupants of the property being rented, in whole or in part, in residentially zoned neighbourhoods.[3]

  • Type 2 permits are for owners of residential property in non-residential districts, and you do not have to live in the property to apply.[3]

  • Applications for short-term rental unit permits and their annual renewals are accepted and issued through the city's Business Tax Office.[3]

  • A property already used as a short-term rental before an ordinance took effect keeps the rules that applied when it started, under the state legacy clause, until it is sold, transferred, left unused for thirty continuous months or in violation three times.[1]

Apply on the Knoxville site

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 Knoxville

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

Short-term rental tax layers in Knoxville
LayerRateRemitted to
City room occupancy tax[2]Not publishedThe city

The city room occupancy tax is levied by ordinance and capped at four percent where it rests on T.C.A. § 67-4-1402, on top of the state and local sales tax that applies to the stay.[2]

How short-term rental taxes work for US hosts

What the census counts

How much of Knoxville is already a second home

The Census Bureau counts 851 of Knoxville's 96,441 homes as vacant for seasonal, recreational or occasional use — 9 out of every 1,000. That ranks Knoxville 4th of the 6 Tennessee cities on this site for the share of its housing stock kept for part-year use.

Rank in the state
4th of 6
Share of housing
9 per 1,000
Median home value
$239,700

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

Nearby and comparable

Where Knoxville sits among its neighbors

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

Knoxville short-term rental questions

What is the difference between a Type 1 and Type 2 permit in Knoxville?

Type 1 is for owner-occupants renting a property they live in, in residentially zoned neighbourhoods. Type 2 is for residential property in non-residential districts, and does not require you to live there.[3]

Where do I apply for a Knoxville short-term rental permit?

Through the city's Business Tax Office, which handles both the initial application and the annual renewal.[3]
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. Short-Term Rentals, Business License Tax Office, City of Knoxville, 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.

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