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Short-Term Rental Regulations
in Sevierville, TN

Last verified: March 2026 · Report an update

Zoning & Conditions

STRs must have an annual operational permit and pass a yearly life-safety/fire inspection. In unincorporated Sevier County, occupancy limits affect the fee structure ($250 for ≤12 guests; additional $25 per guest for >12). Properties must comply with all adopted municipal or county codes to remain licensed.

How to Obtain a Permit

1. Submit an application with required documentation and pay the annual permit fee ($250 for units sleeping 12 or less in the county). 2. Schedule and pass a mandatory life-safety inspection conducted by the Fire Department. 3. Renew the operational permit annually.

Regulatory Updates — Sevierville

Proposed and recent legislation

PassedJanuary 2023

Sevier County STR Permit Program Operational

Sevier County requires all short-term rental properties to obtain a county STR permit, pass a safety inspection covering smoke detectors, fire extinguishers, and egress, and designate a local contact person. Annual renewals are required and include re-inspection.

PassedJuly 2023

Tennessee Occupancy Tax — Platform Collection

Tennessee's 7% state occupancy tax and applicable county occupancy taxes are collected and remitted by Airbnb, Vrbo, and other major platforms on behalf of hosts in Sevier County. Operators using smaller platforms or booking directly must register with the Tennessee Department of Revenue.

Official source
PassedJune 2023

City of Sevierville Business License Requirements

The City of Sevierville (as distinct from unincorporated Sevier County) requires vacation rental operators within city limits to hold a city business license in addition to the county STR permit. Properties in resort cabin communities outside city limits need only the county permit.

Official Resources

Official Sevierville STR regulation source

Local Resources & Advocacy

Smoky Mountain Association of REALTORS®Local

Tracks land use and vacation rental regulations in Sevier County. Provides resources for property owners and investors on permit requirements and county ordinance changes.

Sevier County Chamber of CommerceLocal

Represents Sevierville's tourism and business community, including vacation rental operators. Tracks local regulatory developments and provides permit compliance resources.

Vacation Rental Management Association (VRMA)National

National trade association supporting vacation rental managers in Appalachian mountain markets like the Sevier County/Smokies corridor.

Frequently Asked Questions

Are short-term rentals allowed in Sevierville, TN?
STRs must have an annual operational permit and pass a yearly life-safety/fire inspection. In unincorporated Sevier County, occupancy limits affect the fee structure ($250 for ≤12 guests; additional $25 per guest for >12). Properties must comply with all adopted municipal or county codes to remain licensed.
Is a permit required to operate a short-term rental in Sevierville?
Yes, a permit is required to operate a short-term rental in Sevierville. 1. Submit an application with required documentation and pay the annual permit fee ($250 for units sleeping 12 or less in the county). 2. Schedule and pass a mandatory life-safety inspection conducted by the Fire Department. 3. Renew the operational permit annually.
How do I get a short-term rental permit in Sevierville?
1. Submit an application with required documentation and pay the annual permit fee ($250 for units sleeping 12 or less in the county). 2. Schedule and pass a mandatory life-safety inspection conducted by the Fire Department. 3. Renew the operational permit annually.
What permits are required for a short-term rental in Sevierville?
All vacation rentals in Sevier County need a county STR permit, which requires a safety inspection (smoke detectors, fire extinguishers, carbon monoxide detectors, and egress compliance) and a designated local contact person available 24/7. Properties within Sevierville city limits also need a city business license. Annual renewal includes re-inspection. Many cabin communities in Sevier County are unincorporated and need only the county permit.
What taxes apply to Sevierville vacation rental income?
Tennessee state sales tax (7%) and applicable county occupancy taxes apply to short-term rental income. Sevier County's combined state and local occupancy tax rate is typically around 11–12%. Airbnb, Vrbo, and other major platforms collect and remit Tennessee state and most local taxes on behalf of hosts. Operators booking directly or using smaller platforms must register with the Tennessee Department of Revenue independently.
How does Sevierville compare to Gatlinburg and Pigeon Forge for STR regulations?
Sevierville, Gatlinburg, and Pigeon Forge are all in Sevier County and share the county's base STR permit requirement. Each has its own city business license requirement for properties within their respective city limits. Gatlinburg has additional requirements related to post-wildfire safety standards for hillside properties. Pigeon Forge has focused enforcement on commercial-scale operators. Unincorporated Sevier County — where many cabin communities are located — needs only the county permit.
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Disclaimer

This information is for general reference only and may not reflect the most current regulations. STR regulations change frequently. Always verify requirements with official local government sources before operating a short-term rental.

Last verified: March 2026 · Suggest a correction