Hotel/Motel/Short Term Rental Permit & Tax

If you own a short term rental property in the city limits of Columbia, TN, and you rent it out through a marketplace such as AirBnB, VRBO, etc., your occupancy tax is paid via the State of Tennessee. If you rent out your property independently, you are required to file a monthly occupancy tax report and submit monthly occupancy tax payments to the City of Columbia in addition to obtaining a City of Columbia Annual Business License. 

Important Reminder

Short-term rentals are not permitted in some residential districts. In districts where they are permitted, they are limited to owner-occupied homes. Before you list your property online or apply for a permit, please check your zoning. You can use the City’s online zoning map to look up your property’s zoning. The Zoning Ordinance allows short-term rentals in the following zones: CD-4, CD-4C, and CD-5. You can also call Planning & Zoning at 931-560-1560.