Sevier County, TN

Sevierville, TN short-term rental permit

Sevierville, one of the Smokies towns, lets you rent short-term once the fire department has inspected the property and the permit is issued. The permit is annual, so the inspection comes back at each yearly renewal.[5]

Every rule below links to the official source it comes from, verified October 2, 2026.

Can you rent short term in Sevierville?

Get a permit first

What you apply for: Short-term rental permit

Seasonal homes
310
Housing units
9,631
Residents
18,397

U.S. Census Bureau, 2024 ACS 5-year estimates

  • City rulePermit required
  • City feeNone published
  • Tax on each staySet locally
  • Seasonal homes32 per 1,000

Sevierville short-term rental permit

Sevierville issues an annual short-term rental permit, and it is not granted on paperwork alone. The application requires specific documentation, a fee, and a life-safety inspection of the property by the fire department. The permit has to be renewed every year with the inspection repeated. Upstream of the permit sits a building rule that shapes the cost of a new cabin. The city classifies overnight rental cabins and houses as residential projects other than one and two family dwellings. That means their drawings must be prepared, signed and dated by an architect or engineer licensed in Tennessee. The Department of Code Enforcement issues the permits and enforces the ordinances behind them, from 120 Gary Wade Blvd.[5]

What Sevierville asks of you

  • The application requires specific documentation, a fee and a life-safety inspection of the property by the fire department.[5]

  • The permit is annual and has to be renewed every year.[5]

  • Overnight rental cabins and houses are classified as residential projects other than one and two family dwellings. Their drawings must therefore be prepared, signed and dated by an architect or engineer licensed in Tennessee.[6]

  • The Department of Code Enforcement issues the permits and enforces the city ordinances behind them.[5]

Apply on the Sevierville site

What Tennessee asks wherever you host

These rules apply at this address whatever the city decides.

  • Tennessee's definition covers a residential dwelling rented for a fee, in whole or in part, for under thirty continuous days. Hotels fall outside it, as do bed-and-breakfast establishments.[1]

  • A local ordinance passed after a property began operating as a short-term rental does not reach that property. The rules in place when it started keep governing it. A sale or other transfer ends that protection. Thirty continuous months without rental use end it as well. Three separate breaches of a generally applicable local law have the same effect.[1]

  • A city with a permit or application process may suspend a property's use while it lacks a permit. That power holds only when the city's requirements are reasonable.[1]

Tennessee short-term rental rules

What a guest pays on top of your nightly rate in Sevierville

Each layer is set by a different authority, and not all of them are collected by the platform.

Short-term rental tax layers in Sevierville
LayerRateRemitted to
Tennessee state sales tax[3]7%The state revenue department
Local sales tax[4]2.75%The state revenue department
City room occupancy tax[2]Not publishedThe city

Sevier County and its cities levy the room occupancy tax on the stay. A Tennessee municipal tax may not exceed four percent where it rests on T.C.A. § 67-4-1402, and a tax levied after July 1, 2021 must fund tourism promotion.[2]

Tennessee occupancy taxAirbnb taxes for hosts

What the census counts

How much of Sevierville is already a second home

The Census Bureau counts 310 of Sevierville's 9,631 homes as vacant for seasonal, recreational or occasional use. That is 32 out of every 1,000. It ranks Sevierville 3rd of the 9 Tennessee cities on this site for the share of its housing stock kept for part-year use.

Rank in the state
3rd of 9
Share of housing
32 per 1,000
Median home value
$289,600

U.S. Census Bureau, 2024 ACS 5-year estimates, tables B25004, B25001, B01003 and B25077.

Nearby and comparable

Where Sevierville sits among its neighbors

Nashville, TN

Restricted by zone

If you live in the home, apply for an owner-occupied permit. New non-owner-occupied permits are not issued in AR2A, R, RS or RM zones.

Nashville short-term rental rules

Gatlinburg, TN

Permit required

1,641 seasonal homes, 340 per 1,000 housing units.

Gatlinburg short-term rental rules

Townsend, TN

Permit required

141 seasonal homes, 288 per 1,000 housing units.

Townsend short-term rental rules

Kingsport, TN

No city ordinance

546 seasonal homes, 20 per 1,000 housing units.

Kingsport short-term rental rules
StatewideEvery Tennessee city on this site, in one tableState law, the tax stack and every city we cover in Tennessee, with what each one asks of a host.Tennessee short-term rental rules

Keep exploring

FAQ

Sevierville short-term rental questions

Does Sevierville inspect a short-term rental before issuing the permit?

Yes. The fire department carries out a life-safety inspection of the property as part of the application, and the permit is renewed annually.[5]

Do I need an architect for a rental cabin in Sevierville?

For the drawings, yes. The city treats overnight rental cabins and houses as residential projects other than one and two family dwellings. That requires drawings signed by a Tennessee-licensed architect or engineer.[6]
Read nextHow to start an AirbnbThe six steps in order, starting with the permit check.Read the guide

Sources

  1. Public Chapter 972, Acts of 2018, the Short-Term Rental Unit Act, Tennessee Secretary of State, read on September 20, 2026
  2. Room Occupancy Tax, municipal finance reference, Municipal Technical Advisory Service, University of Tennessee, read on September 20, 2026
  3. Taxation of Short-Term Rental Units, June 2026, Tennessee Department of Revenue, read on October 2, 2026
  4. Tennessee sales tax rate file, fourth quarter 2026 (TNR2026Q4AUG21), Tennessee Department of Revenue, through the Streamlined Sales Tax Governing Board, read on October 2, 2026
  5. Short-Term Rentals, City of Sevierville, read on September 20, 2026
  6. Policy on requirements for stamped or sealed drawings, City of Sevierville, read on September 20, 2026

This page is not legal advice. It summarizes the official sources listed on this page as they read on October 2, 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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