Short-Term Rental Licensing, Permits & Taxes – Sevier County & Surrounding Cities
Sevier County STR Unit Inspection Program
City of Sevierville STR Permitting
City of Pigeon Forge STR Application
City of Gatlinburg Tourist Residency Permit
Business License & Tax Requirements
If you ONLY rent through OTAs (Airbnb / Vrbo / Booking):
(No direct bookings or credit card processing.)
TN State Sales Tax
You no longer need a Tennessee sales tax account, nor do you need to file a $0 return.
If you still have an active account, contact the state to close it—otherwise you must continue filing.
TN Business Tax (Updated 1/2024)
• Over $100K in annual revenue: You must have a Business Tax account and file annually.
• Under $100K: No Business Tax account is required.
Reference: TN NOTICE #17-24 (summary for STR operators)
TN Franchise & Excise Tax
This depends on your business structure.
Consult a tax professional or the TN Department of Revenue for guidance.
Lodging Taxes (OTA-Only Hosts)
You do NOT need to register or file lodging/sales tax with Sevier County, Gatlinburg, Sevierville, Pittman Center, or Pigeon Forge.
Under TN law, OTAs handle these taxes for you.
If you already have local tax accounts, notify them that you are OTA-only so they can stop sending monthly forms.
Gross Receipts Taxes
You must file monthly Gross Tax reports for:
• Pigeon Forge
• Gatlinburg
• (Coming soon: City of Sevierville)
Gross tax typically cannot be passed on to the guest, so factor this into your numbers.
Contact each city’s finance office for instructions.
Business Licenses
There are two types:
• Minimal Activity License – under $100K annual revenue
• Standard License – $100K+ annual revenue
County License:
Sevier County requires a business license to operate
City Licenses:
Each city also requires a business license:
Gatlinburg
City of Sevierville
Pigeon Forge
Pittman Center: Not available online (as of 6/11/2024)
If you file Business Tax via TNTAP:
Your business licenses will renew automatically.
If you hold a Minimal Activity License:
You must renew directly with the county and city each year.
Important Note
OTAs do not report revenue by property. Cities and counties receive lump-sum payments and cannot see what was reported for each STR.
This is normal and not the property owner’s responsibility.
Key Contacts
Sevier County (Lodging Tax)
Jana Colburn – 865-774-3637 – jcolburn@seviercountytn.org
Sevier County (STR Registration/Inspection)
865-774-3603 – firecodequestions@seviercountytn.org
Gatlinburg Finance
Kindra Smith – 865-436-1405
Pigeon Forge Finance
Dennis Clabo – 865-453-9061
City of Sevierville Hospitality Office
hospitalitytax@seviervilletn.org – 865-453-5504
Pittman Center
865-436-5499
Disclaimer
Information is believed accurate as of June 11, 2024. Operators are responsible for staying updated on tax and licensing requirements.