Permitted, with conditions
| Application fee one-time | $300.00 |
| STR permit / registration same charge as application fee | included |
| Business licence annual | $15.00 |
| Inspection same charge as application fee | included |
| First-year total | $315.00 |
| Permit renewal annual | $150.00 |
| Business licence annual | $15.00 |
| Recurring annual | $165.00 |
Combined lodging tax: 18.75% of revenue. Charged on what you earn, so it is not in the totals above.
Conditions attached
- Permit issued by the City of Memphis Division of Public Works; the $300 application and $150 renewal include the on-site inspection. Permit expires 365 days after issue. The City also charges a Tourism Improvement District assessment of $2.00 per paid occupied room night on top of the occupancy tax (Chapter 5-44-4B). Properties used as STRs before July 2023 may be exempt from the permit under T.C.A. 13-7-603. The business licence figure is the City of Memphis licence; Shelby County charges a further $15 business licence for a business inside the city, so the licences cost $30 in all. The Shelby County occupancy tax rate is set each year by the county commission at between three and five percent (Shelby County Code 40-20(b)) and is currently at the 5% ceiling.
- Liability cover of at least $1,000,000.00 required.
Source: https://library.municode.com/tn/memphis/codes/code_of_ordinances?nodeId=TIT5REFI_CH5-44SHTEREOR
Checked 2026-10-07 · Memphis Code Chapter 5-44 (Ord. No. 5856, 3-21-2023)