Rental Rules by City / Tennessee / Pigeon Forge
Pigeon Forge short-term rental rules & tax calculator
📋 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 Tennessee tax ID.
- What taxes do I pay?
- Total about 12.25%. Airbnb collects some; you pay the 1% city gross receipts tax yourself.
Your 3 steps to be legal
- Check your zoning with the city.
- Get city and Sevier County business licenses and a Tennessee tax ID.
- File the 1% gross receipts tax every month.
⚠️ Biggest risk: Forgetting the gross receipts tax, which you pay yourself.
Words confusing? See the glossary. Details and official sources are below.
Tax calculator
Rates used: TN state + local sales tax 9.75% + City of Pigeon Forge lodging tax 2.5% = 12.25%. Mandatory cleaning fees are included in the taxable total. 12.25% to the guest per the City. Owners also pay a 1% city gross receipts tax (not added to the guest), due the 20th monthly.
What Airbnb collects: Confirm Airbnb remits sales tax and the 2.5% city lodging tax; the 1% gross receipts tax is yours to file.
Advanced details (laws, fees, sources)
Rules
| Licenses | City business license and Sevier County business license ($15 application each), plus a Tennessee DOR tax ID for the Pigeon Forge location. |
|---|---|
| Gross receipts tax | 1% of gross sales, paid by the owner monthly. |
| Zoning | Overnight rentals are limited by zoning: verify your parcel with city Planning. |
Items marked "Verify with the city" could not be confirmed from an official source; call the office listed before relying on them.
Sources
Free tools
Free "Is my rental legal?" checklist · Free tourist tax calculator
Rules can change
Pigeon Forge's rules, its tax rates and platform policies can change through a council vote, a new state law or a court ruling, often with little notice to hosts. We re-check this page monthly; subscribers get notified. Stay Compliant for $4.99/mo.
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Stay Compliant: $4.99/month
Rules, tax rates and Airbnb/Vrbo policies can change without warning, and hosts who miss a change can be fined. Get alerts when your city, county or state changes, deadline reminders, a pending-bill watch list and a monthly host brief (even in quiet months: "we checked on [date]; no changes"). Compare plans.
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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.