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HomeShort-Term Rental LawsTennesseeSevier

Local guide

Sevier County short-term rental permits, rules, and tax

Sevier County STR guidance separates the unincorporated county STRU permit program from incorporated-city rules and shows the deterministic Tennessee tax base.

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  • Official sources
  • Address used only for local rules

Compliance layers

A Clear Answer, Then a Path Forward.

Critical Finding

See whether the property can operate now, what blocks it, and which exception may apply.

Address Context

Confirm zoning, current land use, jurisdiction, and the rules that actually govern the address.

Required Approvals

Get the permits, licenses, documents, inspections, and tax registrations needed before launch.

Recommended Path

Follow prioritized next steps, deadlines, renewal duties, and viable alternatives when rules change.

Occupancy tax calculator

Estimate occupancy tax in Sevier County

Enter the nightly rate and stay length to estimate the lodging taxes and guest total for this jurisdiction.

Gross rent$150.00 × 3 nights
$450.00
Mandatory taxable feesRequired cleaning, resort, or similar fees included in the tax base.
$0.00
Tennessee state sales tax on lodging (7%) $450.00 × 7%
$31.50
Estimated taxes and fees
$31.50

Guest pays

$481.50

Assumptions used

  • County and municipal boundary: Sevier County, Gatlinburg, Pigeon Forge and other municipal boundaries can carry different local rules; the tax calculator does not infer the address boundary.
  • County permit scope: The Sevier County STRU permit evidence applies to the county program and must not be generalized to incorporated municipalities without checking their official rules.

What may change the final amount

  • Local occupancy and municipality layers. Tennessee publishes local occupancy-tax layers and municipal rules; they are excluded from the 7% state base until the property boundary is resolved.
  • County STRU permit and annual inspection. For unincorporated Sevier County, the official STRU program states an annual permit/inspection path and fee schedule; this does not decide incorporated-city requirements.
Open the full occupancy tax calculator

Estimated tax is $31.50. Estimated guest total is $481.50.

Estimate only. Verify the property jurisdiction, exemptions, taxable charges, filing duties, and marketplace collection with the linked official sources.

Answer first

Resolve county versus city first

Sevier County’s STR rules are boundary-sensitive.

An address in unincorporated Sevier County follows a different action path from an address in Gatlinburg, Pigeon Forge or another incorporated municipality.

The calculator deliberately shows only the deterministic Tennessee state base until that boundary is resolved.

Permit

Unincorporated county permit path

The county’s official program provides a concrete permit and inspection workflow.

Annual permit fee
$250 up to 12 occupants; +$25 per occupant from 13Confirm the current application fee before payment.
Validity
12 monthsRenew on the county program cycle.
Inspection
Annual STRU inspectionThe inspection month follows the program schedule.

  • Confirm unincorporated status

    Use the property address to determine whether the county program governs.

    Required

  • Submit the county application

    Prepare occupancy, safety and property information.

    Required

  • Complete annual inspection

    Keep the inspection and permit records.

    Required

Boundary

Municipal rules are separate

City code and local occupancy taxes cannot be inferred from the county label.

The Tennessee local-occupancy sources and the county program boundary demonstrate that incorporated local layers require their own resolution.

Do not add a county fee or municipal tax to the calculator until the physical address is matched to the governing authority.

Lodging tax

Use the 7% state base carefully

The base estimate applies 7% to room charge plus entered mandatory lodging fees for 1–29 nights.

Modeled line
7% Tennessee state sales taxLocal occupancy and city layers remain excluded factors.

Enforcement

Keep the county penalty visible

The official county steps state a $50-per-day penalty for unpermitted county operation.

  1. Resolve the authority

    Document county or city jurisdiction before filing or advertising.

  2. Keep permit evidence

    Retain the permit, inspection and tax records.

  3. Recheck each renewal

    Rules and rates can change between permit cycles.

FAQs

Frequently Asked Questions

Not automatically. First determine whether the property is in an incorporated municipality and check that authority’s rules.

It shows a 7% Tennessee state base on the room charge and entered mandatory fees for 1–29 nights.

The cited county steps state $250 for occupancy up to 12 and $25 per occupant beginning at 13; confirm current payment instructions.