Short Term Rental Properties

If you are the owner of a Short Term Rental Property (also formerly known as Vacation Rentals By Owner) then you are subject to Metro Ordinances No. BL2014-951 and  No. BL2014-909 and Metro Code 6.28.30.

Short Term Rental Property (STRP) is defined as a residential dwelling unit, containing not more than four sleeping rooms, that is used and / or advertised for transient occupancy.

 

1. Owners of Short-Term Rental Properties (STRPs), are required to obtain an operating permit from the Metro Codes Administration. This law applies to all properties (including rooms and guest houses) rented for less than 30 consecutive days to the same occupant.

CODES ADMINISTRATION
Development Services Center
800 2nd Avenue South, 1st Floor Nashville, TN 37210
Bill Herbert, Zoning Administration
615-862-6608
www.nashville.gov/Codes-Administration/Codes-Administration

2. Owners are also required to collect and remit Hotel Occupancy Taxes:

DEPARTMENT OF FINANCE COLLECTIONS OFFICE
Hotel Occupancy Privilege Tax
700 2nd Avenue South, Suite 205 Nashville, TN 37210
615-862-6215
www.nashville.gov/Finance/Office-of-the-Treasurer/Collections

3. Owners are also required to collect and remit Sales Tax:

TENNESSEE DEPARTMENT OF REVENUE
Sales Tax Number & Tax Payer Services
Andrew Jackson Building
500 Deaderick Street, 3rd Floor Nashville, TN 37242
615-253-0600
https://www.tn.gov/revenue

4. In addition, owners may or may not be required to obtain a Business Tax License. Please refer to the chart below:

 

Annual   Gross Income

License   Required

Return   Filed/Taxes Paid

$0 to $2,999

NONE

NONE

$3,000 to $9,999

Minimal Activity $15/$30* Annually

NONE

$10,000 +

Business Tax License $15/$30* One-time   fee

File return with TDOR/Pay Taxes

*GSD/USD

DAVIDSON COUNTY CLERK’S OFFICE
Business Tax Division
700 2nd Avenue south, Suite 101 Nashville, TN 37210
615-862-6254
www.nashvilleclerk.com

Check the Short Term Rental Permit Availability map to see if your property is eligible for a Short Term Rental permit.