United States · Tennessee
Short-term rental rules in Nashville
Legal regime
Metro Nashville Short-Term Rental Property (STRP) permit system under Metropolitan Code of Laws Title 6 Chapter 6.28, as comprehensively amended by BL2020-187 (effective July 10, 2020). Tennessee Short-Term Rental Unit Act (TCA §§13-7-601 through 13-7-606, PC 972, effective May 17, 2018) provides the state-level framework. STR defined as a residential unit of ≤4 sleeping rooms rented for fewer than 30 consecutive days. Two permit types: Owner-Occupied (OO) — property must be the natural-person host's primary residence, available in all residential and commercial zones; Not Owner-Occupied (NOO) — new permits restricted to commercial and mixed-use zones only (MUN, MUL, MUG, MUI, OG, OR20/OR40-A, ORI, CN, CL, CS, CA, CF, DTC, SCN, SCC, SCR); new NOO permits are not available in residential zones (AR2A, R, RS, RM), though existing NOO permits in residential zones may renew.
Key parameters
- License required
- Yes
- Max nights/year
- No cap specified
License process
Permit required before any listing (Metro Code §6.28.030). Fee: $313.00/year for both OO and NOO permit types; 2.3% surcharge applies for credit card payment. Application via Metro Codes ePermits portal (epermits.nashville.gov). Required documents: Notarized True and Accurate Affidavit; floor plans of each floor with smoke detector locations; inspection certification from licensed architect, engineer, or home inspector; homeowner's insurance with minimum $1,000,000 liability coverage; proof of adjacent property owner notifications; current property tax payment verification. For OO permits: four proof-of-residency documents submitted separately by email to [email protected]. Permits are non-transferable on property sale or address change. Annual renewal requires Short Term Rental Renewal Affidavit + proof of insurance + proof of paid occupancy taxes; automated renewal reminders sent at 60 and 45 days before expiry.
Applicable taxes
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Metro Nashville STR Occupancy Tax
Rate: 7% · Basis: % of gross rental receipts per stay; filed monthly by the 20th of the following month (Metro Code Title 5 Chapter 5.10, Form 510 effective July 1, 2023)
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Metro Nashville STR Occupancy Flat Fee
Rate: $2.50 per room per night · Basis: per room per night rented during the month; reported on same monthly STR tax return as the 7% occupancy tax (Metro Code Title 5 Chapter 5.10, Form 510)
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Tennessee State Sales Tax
Rate: 9.25% · Basis: % of listing price including cleaning fees and guest fees (7% state + 2.25% Davidson County local option); applies to stays ≤89 nights; collected and remitted by registered marketplace facilitators (Airbnb, VRBO) on behalf of hosts under Tennessee HB 1830
Recent changes
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2020-07-10
BL2020-187 enacted: current governing STR ordinance. Established two-tier permit system (Owner-Occupied and Not Owner-Occupied), restricted new NOO permits to commercial/mixed-use zones only, set permit fee at $313/year, and defined occupancy and operational rules.
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2023-07-01
New STR occupancy tax return form (Form 510) issued by Metro Finance, confirming current rates: 7% of gross rental receipts plus $2.50 per room per night.
Official sources
- https://www.nashville.gov/departments/codes/short-term-rentals
- https://www.nashville.gov/departments/codes/short-term-rentals/apply-short-term-rental-property-permit
- https://www.nashville.gov/departments/codes/short-term-rentals/permit-types
- https://www.nashville.gov/departments/finance/division-accounts/collections/pay-short-term-rental-property-occupancy-tax
- https://www.nashville.gov/sites/default/files/2023-06/Short-Term-Rental-Form-taxes-payable-after-230701.pdf