Smoky Mountains market data / STR permit rules

Short term rental permit rules in the Smoky Mountains, town by town

STR registration, fees, inspections and taxes for 5 Sevier County jurisdictions, Gatlinburg, Pigeon Forge, Sevierville, Pittman Center and unincorporated Sevier County, each from the town or county's own page, checked October 2026.

4 of 5require a permit or rental business license
1have no published permit program we could confirm
7%Tennessee state sales tax, before local lodging taxes
Not legal advice. Several of these towns have ordinances under review, and fee schedules are often set by a separate resolution or application guide we could not retrieve. Every entry links to the page we read. Confirm with the town or county before you book a guest. Found a change? Tell us and we will re-check it.

Sevier County, Tennessee

Gatlinburg

Permit or license required
Permit
Tourist Residency Permit
Fee
$200 for a unit with two or fewer bedrooms, plus $75 for each additional bedroom. Covers the fire and building inspection.
Renewal
not published on the city's own permit page
Inspection
yes, fire and building inspection tied to the permit fee
Occupancy
not published on the city's own permit page
Zoning
Permitted only where the property is properly zoned for overnight rental. Applicants must confirm zoning with the Building and Planning Department before filing; the department reports R-1A and R-2A as not allowed in third party guides, not confirmed on the city's own permit page
Local contact
not published on the city's own permit page
In effect
not published on the city's own permit page

Open question: Fee is confirmed on the city's own page; renewal cadence, occupancy limit and local contact rule are not stated there. A proposed 2026 occupancy change (two persons per bedroom plus two) was reported by local coverage as under review. Not shown as adopted on the city's own page as of October 2026, so not recorded as current rule.

Sources: 1 · checked 2026-10-08

Pigeon Forge

Status unknown
Permit
not published
Fee
not published on the city's own site as of October 2026
Renewal
not published
Inspection
not published
Occupancy
not published
Zoning
not published
Local contact
not published
In effect
not published

Open question: No short term rental permit program appears on the city's Forms, License, Permits page or its Community Development page as of October 2026. City commission meeting coverage describes a proposed permit and inspection ordinance under review, not yet shown as adopted on the city's own site.

Sources: 12 · checked 2026-10-08

Sevierville

Permit or license required
Permit
Short Term Rental Operational Permit
Fee
not published on the city's own page; the application requires a fee payment with the amount set in a separate application guide
Renewal
annual
Inspection
yes, a life safety inspection by the Sevierville Fire Department
Occupancy
not published on the city's own page
Zoning
not published on the city's own page; the city provides a city limits verification map to confirm whether a property needs this permit or the county program instead
Local contact
not published on the city's own page
In effect
program created August 2021

Open question: Fee amount is not listed on the public page; it is set in a linked application guide not retrieved this pass.

Sources: 1 · checked 2026-10-08

Pittman Center

Permit or license required
Permit
Tourist Residency Permit (Ordinance No. 292)
Fee
not published on the town's own page
Renewal
not published
Inspection
not published
Occupancy
not published
Zoning
A March 2025 Planning Commission agenda shows a proposed amendment to specify which zoning districts allow short term rentals; not confirmed as adopted
Local contact
not published
In effect
Ordinance No. 292 adopted the permit program; exact date not published on the town's own page

Open question: Fee, renewal cadence, inspection requirement and occupancy rule are not on the town's public page; the linked ordinance and application PDFs were not retrieved this pass.

Sources: 1 · checked 2026-10-08

Sevier County (unincorporated)

Permit or license required
Permit
Short Term Rental Unit (STRU) Permit
Fee
$250 per year for a unit that sleeps 12 or fewer. Units that sleep 13 or more pay $250 plus $25 per additional occupant. A third or later re-inspection in a cycle costs $25.
Renewal
annual, processed in the month the permit was first issued
Inspection
yes, required before the first permit and then annually; covers smoke alarms, carbon monoxide detectors, escape routes, structural soundness and electrical safety
Occupancy
Standard permit category covers 12 or fewer occupants; a notarized letter to the Fire Marshal's office can temporarily cap occupancy at 12 while corrections are pending
Zoning
This is a life safety permit, not a zoning approval. The county's separate zoning resolution was not reviewed this pass
Local contact
not published
In effect
Program effective January 1, 2024. The fee schedule resolution was adopted June 26, 2023

Open question: Only applies outside the city limits of Gatlinburg, Pigeon Forge, Sevierville and Pittman Center. Wears Valley, one of our covered towns, is unincorporated and falls under this county program rather than a town permit. Covers only Sevier County. We did not research Cocke or Blount County because none of our covered towns sit there.

Sources: 1 · checked 2026-10-08

Taxes on Smoky Mountains short term rentals

LevelRateWhat it coversSource
Tennessee state sales tax7%Applies to the full rental charge, including cleaning and booking fees, for stays under 90 daysTennessee Department of Revenue
Local option sales taxcapped at 2.75% by the state, set per countyCollected on top of the state rate; Sevier County's rate is reported at 2.75% by multiple tax-rate aggregators but is not independently confirmed on the state's own rate lookup this passTennessee Department of Revenue
Sevierville3%Lodging tax on hotels, motels, cabins and short term rentals inside city limits, one of three hospitality taxessource
Pigeon Forge2.50%City lodging tax on gross hotel and short term rental salessource
Gatlinburg3%City occupancy tax, last confirmed in a 2021 state survey of city hotel/motel tax usage, not found on the city's own site as of October 2026source
Sevier County (outside Sevierville, Pigeon Forge, Gatlinburg and Pittman Center)10%County short term rental tax on gross short term rents not already remitted by a booking platform, per the county's own tax filing portal. A separate 2007 state private act caps the county's lodging privilege tax at 3%, which this 10% figure does not match; the conflict is unresolved in the sources we checkedsource

Questions owners ask

Do I need a permit to run an Airbnb in the Smoky Mountains

In most places inside our market, yes. 4 of the 5 Sevier County jurisdictions we checked require a short term rental permit or business license tied to short term use. Pigeon Forge has no published permit program on its own site as of this check, though the city has been reviewing one. Confirm your specific town below.

How much is a short term rental permit in Gatlinburg, Pigeon Forge or Sevierville

Gatlinburg publishes a fee of $200 for a unit with two or fewer bedrooms, plus $75 per additional bedroom. Sevier County charges $250 a year for a unit sleeping 12 or fewer, plus $25 per extra occupant above that. Sevierville and Pittman Center both require a permit but do not publish the fee amount on their own pages. Pigeon Forge has no published fee because it has no published permit as of this check.

What taxes apply to Smoky Mountains short term rentals

Tennessee charges a 7% state sales tax plus a local option sales tax capped at 2.75%. On top of that, Sevierville adds a 3% city lodging tax, Pigeon Forge adds a 2.50% city lodging tax, and Sevier County adds its own lodging charge outside city limits. See the tax table below for the exact figures and sources.

Does Wears Valley require a short term rental permit

Wears Valley is an unincorporated community in Sevier County, not its own town, so it falls under the Sevier County Short Term Rental Unit Permit rather than a city program. See the Sevier County (unincorporated) entry below.

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