Hotel/Motel Permit & Tax

All hotel and motel operations within the City of Columbia are required to register annually by submitting the permit application listed below.

Annual Lodging Permit Application

Short Term Rentals

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 guests' occupancy tax collections are remitted by the marketplace to the State of Tennessee. While Tennessee law mandates that short-term rental unit marketplaces (such as Airbnb and VRBO) collect and remit occupancy taxes, it's not guaranteed that all platforms do this, especially smaller or niche platforms that might not qualify as "marketplaces" under the state's definition. Therefore, property owners in Tennessee are responsible for verifying their specific tax obligations with the state & local governments and understanding the collection and remittance practices of the specific short-term rental platforms they use.

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. 

Short-term rentals are regulated through the Columbia Zoning Ordinance. Short-term rental uses are not permitted in some districts. The Zoning Ordinance allows short-term rentals in the following zones: CD-4, CD-4C, and CD-5. Before you list your property online, the application for a permit can be found under Planning & Zoning. You can use the City’s online zoning map to look up your property’s zoning. You can also call Planning & Zoning at 931-560-1560.