Executive Overview

Short-term rentals are explicitly allowed in Pleasant View, Tennessee. The municipality has established a comprehensive regulatory framework that treats short-term rentals as hotel operations subject to a 5% occupancy tax. The Town of Pleasant View defines short-term rentals broadly to include any structure or portion of a structure furnished to transients for less than 30 days, regardless of whether the owner resides in the property.

How to Start a Short-Term Rental Business in Pleasant View

Step-by-Step Process

1. Property Assessment and Zoning Verification

   • Confirm your property is within Pleasant View municipal limits
   • Verify zoning compliance for short-term rental operations
   • Review any homeowners association restrictions if applicable

2. Tax Registration and Compliance Setup

   • Register with the Town of Pleasant View tax collector
   • Obtain any necessary business licenses
   • Set up systems for collecting and remitting the 5% occupancy tax

3. Operational Framework Development

   • Establish reservation and booking systems
   • Develop guest check-in/check-out procedures
   • Create emergency contact protocols
   • Implement property management standards

4. Record-Keeping Systems

   • Implement comprehensive booking and revenue tracking
   • Establish tax collection and remittance procedures
   • Maintain guest registration records as required

Required Documents, Permits, Licenses, and Guidelines

Municipal Tax Requirements

• Hotel/Motel Occupancy Tax Registration: Mandatory registration with the city tax collector
• Monthly Tax Returns: Signed under oath, filed by the 20th of each month
• Record Retention: Maintain all records for 3 years minimum
• Tax Collection Systems: Must collect 5% tax from transients

Operational Documentation

• Property Insurance: Comprehensive coverage recommended
• Business License: Verify current requirements with city recorder
• Emergency Contact Information: Must be posted and accessible
• Guest Registration Records: For tax verification purposes

Compliance Standards

• Property Standards: Must comply with International Fire Code (2018 edition adopted)
• Sprinkler Systems: Required for buildings exceeding 5,000 square feet or lacking adequate fire hydrant access
• Safety Inspections: Fire inspections may be required based on property type

Specific Regulations for Short-Term Rentals

City of Pleasant View Regulations

Tax Structure (Title 5, Chapter 5)

• Tax Rate: 5% of consideration charged for occupancy
• Definition of Transient: Any person occupying for less than 90 continuous days
• Definition of Short-Term Rental: Any structure furnished to transients for less than 30 days where the original design was not for transient lodging

Reporting and Remittance Requirements

• Monthly Filing Deadline: 20th day of each month for preceding month's occupancy
• Tax Collector: City recorder or designated representative
• Audit Requirements: Annual audit by tax collector minimum
• Record Inspection Rights: Tax collector may inspect records at reasonable times

Penalties and Enforcement

• Interest Rate: 12% per annum on delinquent taxes
• Monthly Penalty: 1% for each month or fraction thereof delinquent
• Civil Penalties: Up to $50 per occurrence for willful non-compliance
• Daily Violations: Each day of willful refusal constitutes separate offense

Property Standards

• Fire Code Compliance: Must adhere to 2018 International Fire Code as adopted
• Sprinkler Requirements:
  • Buildings over 5,000 sq ft require automatic sprinkler systems
  • Single-family dwellings on rural 3+ acre tracts may install residential sprinklers in lieu of hydrants
  • Buildings with approved 4-hour firewalls limited to 10,000 sq ft without sprinklers
• Water Supply: Must meet fire protection standards per code modifications

State of Tennessee Regulations

Tennessee state law provides the framework for municipal hotel occupancy taxes and short-term rental operations. Key state-level considerations include:

• Municipal Authority: Cities may levy occupancy taxes as authorized by state law
• Tax Collection: State tax code provisions apply to municipal tax collection
• Consumer Protection: State regulations govern business operations and consumer transactions

Contact Information for Local Authority

Primary Contacts

City Recorder/Tax Collector

• Address: Pleasant View City Hall, 1008 Civic Court, Pleasant View, TN 37146
• Primary Responsibility: Hotel/Motel Occupancy Tax collection and compliance
• Office Hours: Contact city hall for current hours
• Meeting Schedule: Board of Mayor and Aldermen meets 7:00 PM on second Monday of month

Fire Marshal/Building Inspector

• Responsibility: Fire code compliance, sprinkler system approvals, inspections
• Authority: Must approve installation of sprinkler and fire alarm systems
• Code Adoption: Enforces 2018 International Fire Code with local modifications

Administrative Structure

Mayor: Bill Anderson Vice Mayor: Bruce Drake
Aldermen: Jill Niccolch, Danny Rediker, one vacant position City Recorder: Lisa Parker

Municipal Court

• Municipal Judge: Appointed position handling ordinance violations
• Court Costs: $100 per offense plus applicable state litigation taxes
• Appeal Process: Circuit court appeals within 10 days with proper bond

Source Documentation

Primary Municipal Code Reference

• Pleasant View Municipal Code - Hotel and Motel Occupancy Tax (Title 5, Chapter 5)

Key Regulatory Sections

• Section 5-501: Definitions (including short-term rental definition)
• Section 5-502: Tax levy (5% occupancy tax)
• Section 5-504: Remittance and timing requirements
• Section 5-505: Monthly reporting requirements
• Section 5-507: Delinquency and penalties
• Title 7, Chapter 1: Fire code requirements
• Title 7, Chapter 2: Automatic sprinkler system requirements

Important Notes for Investors

• The code was last updated in February 2023, indicating current regulatory framework
• Municipal code may not include recent ordinances - verify current status with city recorder
• Zoning compliance should be verified separately as administrative ordinances may not appear in codified sections
• Fire safety requirements vary significantly by building size and type - professional consultation recommended

This regulatory framework provides clear guidance for short-term rental operations in Pleasant View while ensuring municipal revenue collection and guest safety standards are maintained.