Important note on scope: The provided city web page content for “Short‑term rentals” on knoxvilletn.gov is a navigation page and does not include Knoxville’s specific STR rules, procedures, or fee schedules. Consequently, the information below is limited to what can be confirmed from the available content and general Tennessee frameworks. You should verify all city‑specific requirements with the city before listing.

Overview: Are STRs allowed in Knoxville, TN?

• Allowed status: Short‑term rentals are a permitted activity in Knoxville. There is no indication in the provided material that STRs are prohibited outright.
• Regulatory context: Short‑term rental operations are treated as business activities and are administered through the City’s Business License/Tax Office. The site also references the City’s Licenses, Permits & Inspections program. However, the available pages do not publish Knoxville‑specific STR zoning rules, caps, notification requirements, or safety inspection details. Investors must confirm any local limits or requirements directly with the city.

How to start a short‑term rental business in Knoxville

1. Select a compliant property and unit type

• Confirm that the property’s current zoning and any HOA or building rules allow transient rental use. If the property is in a residential zone or building, additional restrictions may apply. The provided materials do not include zoning details specific to STRs; you must verify with the city.
• Decide whether your STR will be hosted (owner on‑site) or unhosted, as this may affect licensing categories.

2. Register your business and obtain a business license

• Apply for a City of Knoxville business license through the Business License/Tax Office. If you will have employees or a physical presence, a State of Tennessee business tax registration may also be required (see “State‑level frameworks,” below).
• Keep records of all owners/officers and the responsible local agent, as required on city business license applications.

3. Tax and reporting obligations

• State sales and use tax: If you rent lodging for fewer than 90 consecutive days to the same person, the rental is generally considered transient occupancy and is subject to Tennessee sales tax and applicable local sales taxes. You must register and collect/remit these taxes to the Tennessee Department of Revenue.
• If rentals extend 90 consecutive days or more to the same person, the transaction is generally not subject to sales tax under Tennessee law; confirm this with the Tennessee Department of Revenue.
• File returns online via the Tennessee Taxpayer Access Point (TNTAP). Maintain guest records, rental ledgers, and sales tax reports.

4. Operational readiness

• Safety: Follow applicable fire, building, and life‑safety requirements for lodging. The provided materials do not list STR‑specific inspection mandates; verify whether a hotel/motel or short‑term rental inspection is required before listing.
• Insurance: Maintain appropriate property and liability coverage. Confirm whether the city requires proof of insurance for licensing.
• Guest policies: Adopt house rules consistent with local noise, parking, occupancy, and anti‑nuisance ordinances; align with any HOA or lease restrictions.
• Platform compliance: If listing on platforms (e.g., Airbnb, VRBO), ensure your listing ID and local registration numbers, if any, are accurately displayed.

Required documents, permits, licenses, and guidelines City of Knoxville

• Business License Application
  • What it covers: Authorization to operate a business within city limits; local business privilege tax computations may apply.
  • Where managed: City of Knoxville, Finance – Business License/Tax Office. The website does not provide a downloadable application in the content provided.
• Business support and city business information: Starting a Business, Business License/Tax Office.
• Licenses, Permits & Inspections: The Business License/Tax Office also points to the city’s Licenses, Permits & Inspections portal. STR‑specific permit requirements (if any) were not published in the provided content and must be confirmed directly with the city.

State of Tennessee

• Sales and Use Tax Account and Transient Occupancy (lodging) tax
  • Registration: TN Department of Revenue (via TNTAP).
  • Collection/remittance: Sales tax generally applies to lodging rented fewer than 90 days to the same person.
• State Business Tax (Gross Receipts/Privilege Tax)
  • General business tax registration may be required depending on presence/employee status; confirmation with the Department of Revenue is recommended.

County level

• No Knox County–specific STR permits or fees are published in the provided material.

Specific Knoxville, Knox County, and Tennessee STR regulations Knoxville (City)

• Provided materials confirm STRs are administered via the Business License/Tax Office and reference the city’s Licenses, Permits & Inspections program. However, they do not publish:
  • Zoning restrictions or use‑type limitations (e.g., owner‑occupied vs. non‑owner‑occupied caps).
  • Safety inspection prerequisites or checklists for STRs.
  • Registration/permit application forms, fee schedules, or enforcement provisions.
  • Cap limits, minimum stay requirements, or mandatory guest‑bill posting.

Knox County

• No STR‑specific county regulations are provided in the materials.

Tennessee (State)

• Sales tax applies to transient occupancy rentals (typically rentals fewer than 90 days to the same person). Register, collect, and remit sales tax through the Tennessee Department of Revenue.
• Tenancies of 90+ consecutive days to the same person are generally not subject to sales tax. Confirm applicability with the Department of Revenue.

Contact information (Local authority)

• City of Knoxville, Business License/Tax Office
  • Phone (main): 865‑215‑2075
  • Physical Address: City County Building, 400 Main Street, Knoxville, TN 37902
  • Website (business licensing): www.knoxvilletn.gov/government/city_departments_offices/Finance/business_license_tax_office/short-term_rentals
  • Licenses, Permits & Inspections: The Business License/Tax Office references this portal, but a direct link and contact details are not provided in the content.

Additional resources

• TN Department of Revenue (sales/use tax, transient occupancy, state business tax)
  • Website: www.tn.gov/revenue.html
  • Taxpayer Access Point (TNTAP): tnatap.tn.gov/OLS/taxpayeraccess/

Source pages

• City of Knoxville – Short‑term rentals (Business License/Tax Office): www.knoxvilletn.gov/government/city_departments_offices/Finance/business_license_tax_office/short-term_rentals

Next steps for investors

• Confirm with the Business License/Tax Office whether an STR‑specific permit, inspection, or numbering requirement exists, and obtain the current fee schedule.
• Verify zoning compliance for your property and any HOA or building rules that affect short‑term rentals.
• Register for state sales tax and any required state business tax accounts; set up your monthly/quarterly filing cadence via TNTAP.
• Build a compliance file: license(s), sales tax registrations, insurance proofs, safety checklists, and copies of any city STR notifications or registration numbers.