Short-Term Rental Regulations
in Reliance, TN

Operators must obtain a Class B county local business tax receipt for each rental location and comply with tourist development tax requirements. Under Tennessee state law, short-term rentals are defined as stays of 1-89 days, and local governments are limited in their ability to prohibit existing rentals due to state-level 'grandfathering' protections.

Yes, a permit is required to operate a short-term rental in Reliance. 1. Apply for a Class B county local business tax receipt for each rental location through the Polk County Trustee's office. 2. Register for and comply with the county's tourist development tax requirements. 3. Ensure sales tax is collected and remitted to the Tennessee Department of Revenue (either directly or via a property management company).

1. Apply for a Class B county local business tax receipt for each rental location through the Polk County Trustee's office. 2. Register for and comply with the county's tourist development tax requirements. 3. Ensure sales tax is collected and remitted to the Tennessee Department of Revenue (either directly or via a property management company).