Lodge Compliance may contact me about products and news. I understand I can change my preferences at any time per Lodge Compliance’s Privacy Policy.

Awesome! Your submission has been received!
Oops! Something went wrong while submitting the form.

Lodge Compliance may contact me about products and news. I understand I can change my preferences at any time per Lodge Compliance’s Privacy Policy.

Awesome! Your submission has been received!
Oops! Something went wrong while submitting the form.
Occupancy restriction
Length of Stay
A maximum of 89 consecutive days
Registration & Licensing Fees
STR- $200 for up to 2 bedrooms, with an additional $75 per extra bedroom
Licenses or Permits Required
A business license and a short-term rental permit
Property Inspection
Guest Record
Zoning

Short-term rental (STR) businesses in Gatlinburg, Tennessee, are generally permitted in most zoning districts, with a few exceptions and specific requirements depending on the zone and type of STR operation.

Tourist Residencies which covers a large portion of Gatlinburg and encompasses various residential neighborhoods near attractions and downtown. Short-term rentals are generally allowed in tourist residencies without additional restrictions.

Certain commercial zones zoned for hotels and lodging establishments also permit STR businesses. These zones typically cater to tourist areas and offer greater flexibility for operating larger STR properties.

However, in R-1 Residential Districts, short-term rentals are only allowed if the owner resides in the property full-time. This means you cannot operate a rental property in an R-1 zone as a purely investment property without living there yourself.

Occupancy taxes and fees

A combined rate of 12.5%

Insurance requirement
Does any Building, Health & Safety Regulation affects STR?

Hosts are to make sure to install smoke detectors, fire extinguishers, and ensure proper safety measures are in place.

Parking Requirement
Advertising Requirement
Noise regulation
Neighbor Notification
Limitation on number of STR owned
Regulations on hosting events or parties in STR
Regulations on hosting events or parties in STR
Hosting events regulations
Restrictions on number of reservations
Waste disposal regulations
Accessibility Requirement
waste disposal regulations
Waste disposal regulations
Emergency Contact Information
What is short term rental?

Short-term rentals in Gatlinburg, Tennessee, are temporary accommodations for overnight guests, occupying residential dwellings for any period between one day and a maximum of 89 consecutive days.

Are there STR regulations that affect property owners?

Yes, there are STR regulations that affect property owners in Gatlinburg

Is there any short-term rental-related tax?

Yes, there are short-term rental related taxes.

Is it only individuals that are permitted to operate short-term rental?

Yes, individuals are permitted to operate short-term rental businesses according to local regulations

What are the procedures and requirement for the neighborhood approval?
Do I need a neighborhood approval?
Building, Health & Safety Regulation
Which of these taxes does Airbnb or other booking company collect?
What zoning laws affect Short Term Rentals?

Short-term rental (STR) businesses in Gatlinburg, Tennessee, are generally permitted in most zoning districts, with a few exceptions and specific requirements depending on the zone and type of STR operation.

Tourist Residencies which covers a large portion of Gatlinburg and encompasses various residential neighborhoods near attractions and downtown. Short-term rentals are generally allowed in tourist residencies without additional restrictions.

Certain commercial zones zoned for hotels and lodging establishments also permit STR businesses. These zones typically cater to tourist areas and offer greater flexibility for operating larger STR properties.

However, in R-1 Residential Districts, short-term rentals are only allowed if the owner resides in the property full-time. This means you cannot operate a rental property in an R-1 zone as a purely investment property without living there yourself.

Is there any guest record requirement?

Yes, there are short-term rental related taxes.

Do i require any license(s) for STR?

Yes, you are required to obtain a business license and a short-term rental permit from the City of Gatlinburg.

Which tax(es) am i obligated to collect and remit?

9.5% combined sales tax (7% that goes to the State of Tennessee Department of Revenue https://www.tn.gov/revenue.html  and 2.5% is directed to Sevier County).

Gatlinburg Occupancy Tax: This is a 3% tax on the rental income, added to the base state sales tax. You are responsible for collecting and remitting this tax to the City of Gatlinburg.

Tennessee Sales Tax:

Register your STR with the Tennessee Department of Revenue (TDOR) online at https://www.tn.gov/revenue/e-filing-information.html. You'll receive a Sales Tax License and Account Number.

File and pay sales tax electronically through the TDOR's "File & Pay" system accessible through your online account. Filing frequency depends on your expected annual sales tax:

Quarterly filing if less than $5,000 per quarter; Monthly filing if exceeding $5,000 per quarter. Payment deadlines align with filing deadlines.

Gatlinburg Occupancy Tax:

Obtain a Tourist Residency Permit from the City of Gatlinburg Finance Department. They will assign you a permit number required for collecting and remitting the tax. Include the 3% Gatlinburg occupancy tax when collecting rental income from guests. File and pay the collected occupancy tax electronically through the city's online portal using your permit number.

Frequency aligns with your Tourist Residency Permit type:

Monthly for permits obtained after April 30th.

Annually for permits obtained before May 1st.

Which tax(es) am i obligated to collect and remit?

9.5% combined sales tax (7% that goes to the State of Tennessee Department of Revenue https://www.tn.gov/revenue.html  and 2.5% is directed to Sevier County).

Gatlinburg Occupancy Tax: This is a 3% tax on the rental income, added to the base state sales tax. You are responsible for collecting and remitting this tax to the City of Gatlinburg.

Tennessee Sales Tax:

Register your STR with the Tennessee Department of Revenue (TDOR) online at https://www.tn.gov/revenue/e-filing-information.html. You'll receive a Sales Tax License and Account Number.

File and pay sales tax electronically through the TDOR's "File & Pay" system accessible through your online account. Filing frequency depends on your expected annual sales tax:

Quarterly filing if less than $5,000 per quarter; Monthly filing if exceeding $5,000 per quarter. Payment deadlines align with filing deadlines.

Gatlinburg Occupancy Tax:

Obtain a Tourist Residency Permit from the City of Gatlinburg Finance Department. They will assign you a permit number required for collecting and remitting the tax. Include the 3% Gatlinburg occupancy tax when collecting rental income from guests. File and pay the collected occupancy tax electronically through the city's online portal using your permit number.

Frequency aligns with your Tourist Residency Permit type:

Monthly for permits obtained after April 30th.

Annually for permits obtained before May 1st.

Tax
What ZIP Codes have been prohibited for STR use?
What types of properties are eligible for short-term rentals?

Accessory dwelling units (ADUs), studio apartment, duplexes, and multifamily homes.

Does occupancy limit affect STR?

Yes, it does.

What STR regulations affect me as an Owner?

The city of Gatlinburg has specific regulations for short-term rentals. These include obtaining a business license and a short-term rental permit, as well as maintaining a minimum standard of safety and cleanliness. Additionally, hosts must comply with zoning regulations, noise ordinances, and parking requirements.

What are the procedures or requirements for keeping the guest records?

SHORT-TERM RENTAL PERMIT

To apply for an STR Permit, you are to fill the one-page application which requires the following information:

  1. Your name, address, email, and phone number, along with the rental unit's address and name;
  2. Specifications of the number of stories, bedrooms, and the total building size as well as the maximum number of guests allowed;
  3. If your tourist property has more than 3 bedrooms, exceeds 5,000 square feet, or can accommodate over 12 occupants, an approved sprinkler system is mandatory;
  4. Your rental agent's name, mailing address, and phone number (if any);
  5. The permit fee is $200 for up to 2 bedrooms, with an additional $75 per bedroom beyond that. These fees includes cost of inspections of the property.

Renewal of STR Permits is to be done annually to ensure compliance.

STR License: https://www.gatlinburgtn.gov/i_want_to/apply_for_a_tourist_residency_permit.php

Notification
What are the occupancy limits for STR?

The occupancy limit depends on the zone, size and number of rooms of the STR property.

What other STR regulations am i obligated to observe?
  • Accessibility Requirement: Gatlinburg doesn't have specific accessibility requirements mandated for all STRs. However, the Americans with Disabilities Act (ADA) applies to all public accommodations, and some STRs might fall under this category depending on their operation.
  • Noise Regulation: Gatlinburg enforces a citywide noise ordinance from 10:00 PM to 7:00 AM. During these hours, noise levels must be reasonable and not disturb neighboring properties. This includes loud music, excessive talking, and other disruptive sounds. Specific decibel limits are not explicitly outlined, but the emphasis is on maintaining peace and quiet for residents. Be mindful of noise generated by guests, especially late at night and early morning.
  • Parking Requirement: The exact parking requirement for your STR depends on the zoning district where it's located. The zoning code specifies the minimum number of parking spaces based on factors like property size and bedroom count. Ensure you have sufficient on-site or nearby parking available for the maximum allowed number of guests in your STR. Street parking might not be enough, and exceeding limitations can lead to fines or towing.
  • Advertising Requirement: You cannot advertise your STR as "vacation rental" within the city limits. Instead, use terms like "tourist residency" or "short-term rental". Misleading or deceptive advertising is prohibited, so ensure your listings accurately represent your property, amenities, and any restrictions. Obtain a Tourist Residency Permit before advertising your STR, as displaying the permit number in your ads is mandatory.
  • Neighbor Notification: There is no official requirement to directly notify neighbors about your STR operation. However, practicing good neighborliness is highly encouraged. Consider introducing yourself and briefly explaining your STR, addressing any potential concerns they might have about noise, parking, or other impacts.
  • Waste Disposal Regulations: STR owners are responsible for ensuring proper waste disposal according to Gatlinburg's sanitation regulations. This includes providing adequate trash receptacles for guests, arranging regular curbside pickup, and complying with any recycling or composting requirements. Leaving excessive trash, exceeding container limits, or disposing of hazardous materials improperly can result in fines.
What are the penalties and fines for non compliance?

Gatlinburg Zoning Ordinance: Violations can incur fines ranging from $50 to $1,000 per day, depending on the severity and frequency of the violation. This covers exceeding occupancy limits, operating in unpermitted zones, and noise ordinance violations.

Tourist Residency Ordinance: Non-compliance with guest record keeping, permit display, and other requirements can attract fines of $250 to $500.

Gatlinburg Business License & Permit Office: Operating without a required business license can result in fines of $50 per day.

Permit Revocation: The City of Gatlinburg has the authority to revoke your Tourist Residency Permit, effectively shutting down your STR operation.

Legal Action: In severe cases, non-compliance could lead to lawsuits from neighbors, guests, or the city itself.

Negative Reputation: Repeated violations can damage your reputation and negatively impact your STR's bookings and reviews.

Is there any official regulatory body or authority?

Yes, the City of Gatlinburg is the primary authority responsible for zoning regulations and permitting for STRs within the city limits.

How can i contact the authority?

Website: https://www.gatlinburgtn.gov/

Phone: (865) 436-1400

Address: 1230 East Parkway, Gatlinburg, TN 37738

Hours: 8:00 a.m. to 4:30 p.m., Monday through Friday

Facebook: https://www.facebook.com/CityofGatlinburg/

Twitter: @cityofgatlinburg

Which jurisdictions are exempted from the regulations?
What are the requirements and fees for the permit (s)?

SHORT-TERM RENTAL PERMIT

To apply for an STR Permit, you are to fill the one-page application which requires the following information:

  1. Your name, address, email, and phone number, along with the rental unit's address and name;
  2. Specifications of the number of stories, bedrooms, and the total building size as well as the maximum number of guests allowed;
  3. If your tourist property has more than 3 bedrooms, exceeds 5,000 square feet, or can accommodate over 12 occupants, an approved sprinkler system is mandatory;
  4. Your rental agent's name, mailing address, and phone number (if any);
  5. The permit fee is $200 for up to 2 bedrooms, with an additional $75 per bedroom beyond that. These fees includes cost of inspections of the property.

Renewal of STR Permits is to be done annually to ensure compliance.

STR License: https://www.gatlinburgtn.gov/i_want_to/apply_for_a_tourist_residency_permit.php

Basic Information
Occupancy restriction
Length of Stay
A maximum of 89 consecutive days
Registration & Licensing Fees
STR- $200 for up to 2 bedrooms, with an additional $75 per extra bedroom
Licenses or Permits Required
A business license and a short-term rental permit
Property Inspection
Guest Record
Zoning

Short-term rental (STR) businesses in Gatlinburg, Tennessee, are generally permitted in most zoning districts, with a few exceptions and specific requirements depending on the zone and type of STR operation.

Tourist Residencies which covers a large portion of Gatlinburg and encompasses various residential neighborhoods near attractions and downtown. Short-term rentals are generally allowed in tourist residencies without additional restrictions.

Certain commercial zones zoned for hotels and lodging establishments also permit STR businesses. These zones typically cater to tourist areas and offer greater flexibility for operating larger STR properties.

However, in R-1 Residential Districts, short-term rentals are only allowed if the owner resides in the property full-time. This means you cannot operate a rental property in an R-1 zone as a purely investment property without living there yourself.

Occupancy taxes and fees

A combined rate of 12.5%

Insurance requirement
Does any Building, Health & Safety Regulation affects STR?

Hosts are to make sure to install smoke detectors, fire extinguishers, and ensure proper safety measures are in place.

Parking Requirement
Advertising Requirement
Noise regulation
Neighbor Notification
Limitation on number of STR owned
Regulations on hosting events or parties in STR
Regulations on hosting events or parties in STR
Hosting events regulations
Restrictions on number of reservations
Waste disposal regulations
Accessibility Requirement
waste disposal regulations
Waste disposal regulations
Emergency Contact Information
Provide your rental address, and we'll send you the regulation details accordingly

Lodge Compliance may contact me about Lodge Compliance products and news. I understand I can change my preferences at any time per Lodge Compliance’s Privacy Policy.

Awesome! Your submission has been received!
Oops! Something went wrong while submitting the form.
Learn more about the regulations here
Resources are only available for subscribed members. Subscribe to get access to our premium resources for all jurisdictions
Subscribe to Premium
Lodge Compliance API

Integrate Lodge Compliance API into your hospitality operations

With our composable API, design your own dashboard or your hotel and approval flows, complete with technical support when you need it.

Explore our API Documentation
lodge compliance
Property Licensing Made Easy

For seasoned property managers, investors, new hosts, or short-term rental owners.

License Acquisition

From registration to the approval of application, we handle every step of the license acquisition process. No need to visit licensing offices or navigate confusing government websites.

Renewal Management

Never miss a deadline again. Our automated reminders and renewal management service ensure your licenses are always up to date.

Compliance Consulting

Our team of experts provides personalized consultations to help you understand your property’s compliance.

Get a Permit
Licenseease

Disclaimer

Lodge compliance is not a licensed tax or financial advisor. Therefore nothing in the above article should be construed as tax, legal, or financial advice. Contact your local tax office for information regarding your personal circumstance.

Get started for free in 10 minutes

Equip your business with our best-in-class tool to enhance performance, safety, compliance, and seamless guest check-ins, placing your brand at the heart of your guests' experience.

Request a Demo