Owners of short-term rental properties are required to obtain an operating permit from the Metro Codes Administration. This law applies to all properties (including rooms and guest houses) rented for less than 30 consecutive days to the same occupant.
Metro Office Building
800 President Ronald Reagan Way
1st Floor, Codes Department
Nashville,
TN
37210
In addition, owners may be required to obtain a Business Tax License. Please refer to the chart below:
| Annual Gross Income | License Required | Return Filed/Taxes Paid |
|---|---|---|
| $0 to $2,999 | None | None |
| $3,000 to $99,999 | Minimal Activity $15/$30 (GSD/USD) Annually | None |
| $100,000 + | Business Tax License $15/$30 (GSD/USD) One-time fee | File return with TDOR/Pay Taxes |
For any further questions, please email [email protected].
Howard Office Building
700 President Ronald Reagan Way
Suite 101, Davidson County Clerk
Nashville,
TN
37210