Gatlinburg, TN short-term rental registration
Gatlinburg has the densest stock of seasonal homes in Tennessee, three hundred and forty for every thousand dwellings, and the lightest entry fee of any city in this silo. The permit that lets you rent overnight is called a tourist residency permit, and the application fee at City Hall is fifteen dollars. The money comes later and from a different pocket: a gross receipts tax of 1.25 percent of total gross sales, excluding sales tax, which the city is explicit about being the owner's to pay rather than an add-on to the guest's bill.[3]
Every rule below links to the official source it comes from, verified September 20, 2026.
Can you rent short term in Gatlinburg?
Register before you list
What you apply for: Tourist residency permit
- Seasonal homes
- 1,641
- Housing units
- 4,830
- Residents
- 3,663
U.S. Census Bureau, 2024 ACS 5-year estimates
- City ruleRegistration required
- City fee$15
- Tax on each staySet locally
- Seasonal homes340 per 1,000
Gatlinburg short-term rental permit
Renting overnight in Gatlinburg requires a tourist residency permit, applied for at City Hall, and the application fee is $15 — the lowest entry cost of any city on this site, in the town with the densest seasonal housing stock in Tennessee. Alongside it you obtain a Tennessee Department of Revenue tax identification number, and the business licence renews yearly with the state. The real cost arrives afterwards and from a different pocket: a gross receipts tax of 1.25 percent of total gross sales excluding sales tax, which the city states plainly comes from the business owner and is not an add-on tax to the customer. It is due by the twentieth of the following month, so takings from May 1 to 31 are payable by June 20.[3]
What Gatlinburg asks of you
Renting overnight in Gatlinburg requires a tourist residency permit, applied for at City Hall.[3]
The application fee is $15.[3]
A Tennessee Department of Revenue tax identification number has to be obtained alongside it, and the business licence renews yearly with the state.[3]
Gross receipts tax runs at 1.25 percent of total gross sales excluding sales tax. The city states plainly that it comes from the business owner and is not an add-on tax to the customer.[3]
That tax is due by the twentieth of the following month: May's takings are payable by June 20.[3]
What Tennessee asks wherever you host
These rules apply at this address whatever the city decides.
A short-term rental unit in Tennessee is a residential dwelling rented wholly or partially for a fee for less than thirty continuous days. Hotels and bed and breakfast establishments are outside the definition.[1]
If the property was already being used as a short-term rental when an ordinance was enacted, that ordinance does not apply to it. The rules in force when you started govern instead, until the property is sold, transferred, sits unused as a rental for thirty continuous months, or breaks a generally applicable local law three separate times.[1]
A city that runs a permitting or application process may suspend the use of a property for any period in which it does not hold a permit, provided its requirements are reasonable.[1]
What a guest pays on top of your nightly rate in Gatlinburg
Each layer is set by a different authority, and not all of them are collected by the platform.
| Layer | Rate | Remitted to |
|---|---|---|
| City room occupancy tax[2] | Not published | The city |
Gatlinburg's 1.25 percent gross receipts tax is not in this table because it is not charged to the guest: the city says it comes from the owner. The room occupancy tax a guest does pay is levied by ordinance and capped at four percent where it rests on T.C.A. § 67-4-1402.[2]
How short-term rental taxes work for US hostsWhat the census counts
How much of Gatlinburg is already a second home
The Census Bureau counts 1,641 of Gatlinburg's 4,830 homes as vacant for seasonal, recreational or occasional use — 340 out of every 1,000. That ranks Gatlinburg 1st of the 6 Tennessee cities on this site for the share of its housing stock kept for part-year use.
- Rank in the state
- 1st of 6
- Share of housing
- 340 per 1,000
- Median home value
- $332,000
U.S. Census Bureau, 2024 ACS 5-year estimates, tables B25004, B25001, B01003 and B25077.
Nearby and comparable
Where Gatlinburg sits among its neighbors
Sevierville, TN
Registration required
310 seasonal homes, 32 per 1,000 housing units.
Rules in SeviervilleKnoxville, TN
Registration required
851 seasonal homes, 9 per 1,000 housing units.
Rules in KnoxvilleChattanooga, TN
Allowed by zone
805 seasonal homes, 9 per 1,000 housing units.
Rules in ChattanoogaJohnson City, TN
No city ordinance
271 seasonal homes, 8 per 1,000 housing units.
Rules in Johnson CityFAQ
Gatlinburg short-term rental questions
How much is a Gatlinburg tourist residency permit?
Who pays Gatlinburg's gross receipts tax?
When is the Gatlinburg gross receipts tax due?
Sources
- Public Chapter 972, Acts of 2018, the Short-Term Rental Unit Act, Tennessee Secretary of State, read on September 20, 2026
- Room Occupancy Tax, municipal finance reference, Municipal Technical Advisory Service, University of Tennessee, read on September 20, 2026
- Apply for a Tourist Residency Permit, City of Gatlinburg, read on September 20, 2026
This page is not legal advice. It summarizes the official sources listed on this page as they read on September 20, 2026. Rules can change after that date, so check with the issuing office before you apply or publish a listing.
Before you list
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