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Gatlinburg

Short-Term Rental Regulations — Tennessee

$50
Permit Fee
9.75%
Occupancy Tax
No
Owner Only
No cap
Day Limit

Full Requirements

Permit RequiredYes
Permit Fee$50
Permit RenewalAnnual
Registration RequiredYes
Owner Occupied OnlyNo
Max Rental DaysNo cap
Occupancy Tax Rate9.75%
Platform Collects TaxYes (Airbnb/VRBO collect)
Prohibited ZonesSubject to compliance with local HOA restrictions, but generally permitted.

Day Limit Notes

Requires Tourist Residency Permit and must comply with gross receipts tax.

⚠ Tax Notes

9.75% State Sales Tax plus 3% Local Amusement Tax (plus Sevier County 5% Lodging Tax).

⚠ Prohibited Zones

Subject to compliance with local HOA restrictions, but generally permitted.

Official Source

Gatlinburg City Government

View Official Site →

Last verified: 2026-03-23 · Always confirm with your local government before listing.