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.