Rental Rules by City / Free checklist / Gatlinburg

Is my Gatlinburg rental legal? Checklist

Sevier County, Tennessee · Based on our Gatlinburg page, last verified Oct 24, 2026 · Print

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📋 The Basics

Can I rent my place short-term here?: Yes, with a license or tax registration
Do I need a permit?: Yes. You need city and county business licenses and a Tourist Residency Permit.
What taxes do I pay?: Total about 12.75%. Airbnb collects some; you pay the 1.25% city gross receipts tax yourself.

Your 3 steps to be legal

Get city and Sevier County business licenses and a Tennessee tax ID.
Get the city Tourist Residency Permit.
File the 1.25% gross receipts tax every month.

⚠️ Biggest risk: Forgetting the gross receipts tax, which platforms do not pay.

Words confusing? See the glossary. Details and official sources are below.

This is the general rule for Gatlinburg. Does your address qualify?

The free info covers the city as a whole. Your property can still be different: zoning can change from one street to the next, and an HOA or condo ban can stop rentals even where the city allows them.

Your $49 Compliance Check looks at your exact property:

Whether your exact address and zone allow short-term rentals
A check of HOA / condo rental restrictions to look for
Which permits and tax accounts you personally need
What you're missing right now
A personal report with clear next steps and official sources, by email
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🔎 How we check: official city, county and state sources, a last-verified date on every page, and nothing guessed. Learn more

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Permit / license / registration

Licenses: City business license and Sevier County business license ($15 application each), plus a Tennessee Department of Revenue tax ID.
Tourist Residency Permit: Required from the City of Gatlinburg Planning department.
Gross receipts tax: 1.25% of gross sales, due the 20th monthly; platforms will NOT pay this for you.
Renewal: Business license renews yearly with the State of Tennessee.

Zoning, where allowed & definitions

Not listed on our page: Verify with the city/county before renting.

Night limits, minimum stays & occupancy

Not listed on our page: Verify with the city/county before renting.

Fees, penalties & pending changes

Not listed on our page: Verify with the city/county before renting.

Taxes & who collects them

Register / account for TN state + local sales tax (9.75%)
Register / account for City of Gatlinburg hotel/motel tax (3%)
What Airbnb collects: Per the City, platforms collect the sales and hotel/motel taxes but not the 1.25% gross receipts tax: file that yourself.
Vrbo and direct bookings: check which taxes Vrbo collects in your area; for direct bookings you collect and remit all of them yourself.

Total rate: 12.75%. 12.75% to the guest per the City. Sevier County's 3% lodging tax applies only outside city limits. Owners also pay a 1.25% city gross receipts tax (not added to the guest). Calculate.

HOA / condo check

Read your declaration, bylaws and rules for rental bans, minimum terms, caps and approval requirements.
Get any association sign-off or approval letter your city or association requires.
See our HOA & condo guide.

Insurance

Confirm your homeowner/condo policy covers short-term rental use, or add a short-term rental policy. Platform host protection is not a substitute for insurance.
Ask your association whether it requires specific liability coverage.

Deadlines

Renew city/county permits or registrations on their schedule (often annually): confirm the date with the office that issued it.
File state and local lodging tax returns on the schedule your tax office assigns.

Official sources

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Not legal or tax advice. Last verified Oct 24, 2026. Rules and rates change: confirm with the official sources linked before you rent or file.