What should Johnson City hosts know about tax rates vary: properties in?

Tax rates vary: Properties in Sullivan County pay 16.25%, Carter County pay 16.75%, and Washington County pay 17.5% total.

What are the key requirements for Johnson City hosts?

Property owners must sign the business license registration form even if a tenant or manager is the operator.

What should Johnson City hosts know about stays of 90 continuous days?

Stays of 90 continuous days or more are exempt from the occupancy tax.

What should Johnson City hosts know about monthly tax remittance is required?

Monthly tax remittance is required by the 20th of each month even if no tax is due.

Johnson City, TN Short-Term Rental Regulations & Tax Guide

Summary

Johnson City does not have specific land use or zoning regulations for short-term rentals but requires a standard business license and the collection of a 7% city occupancy tax.

Restriction Level

⚠️

Moderate

Score: 8 (restrictive)

Why this classification:

•Permit required
•Reporting required
•No night cap
•No primary residence requirement
•Tenants can host

In Plain English

As of early 2025, Johnson City does not require a special short-term rental permit or restrict where you can host. However, you must obtain a general business license and register to pay the city's 7% occupancy tax. Your total tax burden will vary between 16.25% and 17.5% depending on whether your property is in Washington, Sullivan, or Carter county.

At a Glance

Permit Required

Yes

Night Limit

None

Primary Residence

Not Required

Total Tax Rate

0.2%

Permit Fee

$15

Processing Time

1-2 weeks

4 Things Hosts Often Miss

Regulation Details

Eligibility(5)

•Johnson City: You can have a co-host or property manager help manage your listing.
•Johnson City does NOT require the property to be a primary residence. Investment properties are allowed.
•Johnson City: Your HOA can prohibit short-term rentals even if the city allows them. Check your CC&Rs before applying.

Requirements(10)

•Common mistakes and gotchas for STR hosts in Johnson City: 1. Tax rates vary: Properties in Sullivan County pay 16.25%, Carter County pay 16.75%, and Washington County pay 17.5% total. 2. Property owners must sign the business license registration form even if a tenant or manager is the operator. 3. Stays of 90 continuous days or more are exempt from the occupancy tax. 4. Monthly tax remittance is required by the 20th of each month even if no tax is due.

Application Process(6)

•Step-by-step guide to get an STR permit in Johnson City: Step 1: Register for a City Business License - Complete the Business Tax Registration Application and submit it to the Department of Finance with a $15 fee. If operating from home, include the Home Occupation Form signed by the property owner. Documents needed: Business Tax Registration Application, Home Occupation Form. Estimated time: 1 week. Cost: 15. More info: https://www.johnsoncitytn.org/services/finance/business_applications.php Step 2: Register with the TN Department of Revenue - Register for a sales tax account to collect and remit the 7% state sales tax and applicable local sales tax. Documents needed: Federal Tax ID or SSN. Estimated time: 1 week. More info: https://tntap.tn.gov/tap/_/ Step 3: Set up Occupancy Tax Remittance - Contact the City Tax Specialist to ensure your properties are correctly mapped for the 7% city occupancy tax and obtain the monthly remittance form. Estimated time: 1 day. More info: https://www.johnsoncitytn.org/services/finance/occupancy_taxes.php

Fees & Costs(1)

•Johnson City charges a registration fee of $15 (one_time).

Taxes(4)

•Tennessee has a state sales tax of 0.07% that applies to STR rentals.
•Johnson City charges a Hotel/Motel Transient Occupancy Privilege Tax of 0.07%. This applies to stays under 90 days. Platforms like Airbnb collect and remit this tax. Note: Platforms like Airbnb/VRBO may collect and remit, but hosts are ultimately responsible for ensuring the 7% tax is paid.

Limits & Restrictions(2)

•Johnson City enforces quiet hours: Subject to general city noise ordinance.
•Johnson City limits stays to a maximum of 89 nights.

Safety Requirements(1)

•Johnson City requires the following safety measures for STRs: smoke detectors, CO detectors, fire extinguisher.

Penalties(1)

•Johnson City enforces the following penalties for STR violations: First offense: 1% penalty per month for delinquent taxes. Second offense: 12% annual interest on unpaid taxes.

Exemptions(3)

•Johnson City: Rentals of 30+ days are generally NOT considered short-term rentals and may be exempt from STR regulations (but may have other requirements).
•Johnson City: Stays of 90 continuous days or more are exempt from the occupancy tax.
•Johnson City exempts the following from STR regulations: long-term rentals (30+ days), extended stays.

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Disclaimer

Regulatory information is AI-researched for educational purposes. Details may be outdated or incomplete. Always verify requirements directly with your city/county planning department before operating a short-term rental.

Johnson City

Baseline Verification

Summary

Restriction Level

Why this classification:

In Plain English

At a Glance

4 Things Hosts Often Miss

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Regulation Details

Eligibility(5)

Requirements(10)

Application Process(6)

Fees & Costs(1)

Taxes(4)

Limits & Restrictions(2)

Safety Requirements(1)

Penalties(1)

Exemptions(3)

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Step-by-Step Application Guide

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Frequently Asked Questions

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Johnson City

Baseline Verification

Summary

Restriction Level

Why this classification:

In Plain English

At a Glance

4 Things Hosts Often Miss

Step-by-Step Application Guide

Upgrade to Pro

Frequently Asked Questions

1Do I need a permit for short-term rentals in Johnson City?

2What is the TOT tax rate in Johnson City?

3Are there rental night limits in Johnson City?

4What are the penalties for non-compliance in Johnson City?

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