Maryville, Tennessee

Maryville requires a Short-Term Rental Unit (STRU) permit to operate legally. The initial application fee is $300, with a $100 annual renewal fee. STRs are permitted only in approximately 14 zoning categories: commercial, office, high-density residential, and certain neighborhood zones. STRs are prohibited in residential and single-family residential zones, which cover the majority of the city’s land area. Applicants must submit a site sketch or plan and a life-safety compliance affidavit. Properties may be inspected before permitting and at any reasonable time afterward. In addition to the city STRU permit, operators must hold a city business license, a Blount County business license, and a Tennessee state business license. Operators owe city hotel occupancy privilege tax, local option sales tax, gross receipts tax, and Tennessee state taxes. The city’s exact hotel/motel occupancy tax rate was not confirmed from a primary source; Tennessee law caps municipal occupancy tax at 4% and capped combined incorporated-area occupancy tax at 8% following a 2025 state amendment. No primary-residence or owner-occupancy requirement was confirmed from a primary source. Enforcement is complaint-based with permit revocation as a potential consequence for violations. The current framework was established in 2019 after the city lifted a complete STR ban it imposed in November 2018 while drafting regulations. Investors must verify zone eligibility for a specific parcel before purchase, as the majority of residential land is off-limits.