Additionally, the City of Johnson City has a city-wide local option sales tax of 2.5%. This sales tax is in addition to the 7% State-wide sales tax (Tennessee) and the 2.5% county-wide local sales tax for Washington County. Small portions of the City of Johnson City are located in two additional counties, Sullivan County which has a local sales tax of 2.25% and Carter County which has a local sales tax of 2.75%. Short-Term Rental Hosts are responsible for these state & local sales taxes in addition to the City’s 7% Hotel/Motel Transient Occupancy Privilege Tax.
* The total tax percentage to be charged by hosts in Washington County, Johnson City, TN is 16.5%.
* The total tax percentage to be charged by hosts in Sullivan County, Johnson City, TN is 16.25%.
* The total tax percentage to be charged by hosts in Carter County, Johnson City, TN is 16.75%.
The form for remitting Hotel/Motel Transient Occupancy Privilege Tax to the City can be found here.
A host can determine which county-level local sales tax would apply to their property using the following address-based tool:
A host can determine if they are located in the corporate city limits using the following map:
Additional information on local sales taxes in Tennessee can be found here: https://www.tn.gov/content/dam/tn/revenue/documents/taxguides/salesanduse.pdf
For more information regarding the tax associated with Short-Term Rentals, please contact Tasha Dykes, Tax Equity Specialist, at 423-232-1480 or firstname.lastname@example.org.