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Tennessee · Pigeon Forge

Pigeon Forge

city Allowed with registration Verified · last verified 2026-07-15

Short-term rentals ("Short-Term Rental Units" / rentals of a residence for less than 30 days) are legal in Pigeon Forge but require a city operating permit and are zoning-restricted. The core ordinance is City of Pigeon Forge Zoning Ordinance Article V, Section 511 ("Short-Term Rentals in the R-1 Zone"), added by Ordinance No. 1065 (dated 8/13/2018), which mandates a Short-Term Rental Unit Operating Permit ($300 application fee, $100 annual renewal, valid one calendar year) issued by the Community Development Director. CRITICAL ZONING LIMIT: in the R-1 (Low Density Residential) District, a residence may be short-term rented ONLY if it was already in use as a short-term rental on or before 8/13/2018 AND the owner had remitted lodging taxes (T.C.A. Title 67, Ch. 6, Part 5) for filing periods covering at least 6 of the prior 12 months — i.e., NO new STRs are permitted in R-1; existing ones are grandfathered (Zoning Ord. Sec. 511.1 / 701.10). In the R-2 (High Density Residential) District, "tourist residences that meet all applicable city ordinances for housing transient residents" are a permitted use subject to planning-commission site-plan approval (Zoning Ord. Sec. 702.6, added by Ord. 788 adopted 2/13/06); STRs are also customary in the city's tourist-commercial and PUD districts. Three permit types exist: Owner Occupied, Non-Owner Occupied, and Unoccupied (Sec. 511.4); a person may hold only one (1) Owner Occupied permit, available only to natural persons (Sec. 511.4.1). Maximum occupancy is 2 transients per bed and no more than 2 beds per room (a set of bunk beds counts as 1 bed), never exceeding 12 persons total (Sec. 511.20). Operators owe the City's 2.5% Hotel Occupancy Privilege Tax (Municipal Code Sec. 5-602), a 1% City Gross Receipts business privilege tax that by ordinance is absorbed by the operator and NOT passed to guests (Sec. 5-503), Tennessee state sales tax (7%), and Sevier County local option sales tax (2.75%) — combined state+local sales tax 9.75%; the separate Sevier County 3% lodging tax does NOT apply inside Pigeon Forge city limits (it applies only to unincorporated Sevier County). A valid business license (and vacation-lodging-services license if applicable) plus a life-safety affidavit (smoke alarm, CO detector, fire extinguisher) and a 24/7 local contact who can respond within 45 minutes are required. Enforcement is complaint-driven with fines of $50/day per violation (Sec. 511.10) and $50/day per unit for operating/advertising without a permit (Sec. 511.11).

Not legal advice. Last verified 2026-07-15 · sources linked below.

Requirements checklist

  • city Short-Term Rental Unit Operating Permit (Zoning Ordinance Art. V, Sec. 511) Conditional
    Fee: $300 / application · Renewal: Annual; permit valid for one (1) calendar year from date of issuance (Sec. 511.6); $100 renewal fee due no later than 14 business days before the current permit's expiration (Sec. 511.7). · Applies to: Residences short-term rented in the R-1 (Low Density Residential) District; only grandfathered units (in use as an STR on or before 8/13/2018) are eligible. Issued by the Community Development Director. STRs in R-2 and tourist-commercial/PUD districts operate as permitted uses subject to the applicable district's site-plan/approval process. · official page ↗
  • city R-1 grandfathering eligibility (Sec. 511.1) Conditional
    Fee: — · Renewal: — · Applies to: Property owners in the R-1 District seeking to short-term rent; establishes that only pre-8/13/2018 STRs (with prior lodging-tax remittance) qualify. No new R-1 STRs. · official page ↗
  • city Affidavit of Life Safety Compliance (smoke alarm, CO detector, fire extinguisher) Required
    Fee: — · Renewal: — · Applies to: STR Unit permit applicants; equipment subject to verification/inspection before initial permit issuance. · official page ↗
  • city Designated 24/7 responsible/local contact person Required
    Fee: — · Renewal: — · Applies to: STR Unit permit applicants; contact (owner, lessee, or owner's agent) must physically respond within 45 minutes. · official page ↗
  • city Business license (and vacation lodging services license, if applicable) Required
    Fee: — · Renewal: Annual (standard TN business tax/license cycle). · Applies to: STR operators; required as part of the permit application and under the City's business license requirements. · official page ↗
  • state Sales & use tax registration with Tennessee Department of Revenue Conditional
    Fee: $0 / one_time · Renewal: — · Applies to: Property owners, marketplace facilitators, and property management companies with over $100/month in taxable service sales who are not otherwise covered by a registered marketplace facilitator collecting on their behalf; STRs are rentals of less than 90 days. · official page ↗

Taxes

TaxRateAdministered byAirbnb remitsVrbo remits
City Hotel Occupancy Privilege Tax — — — —
City Gross Receipts Tax (business privilege tax) — — — —
Tennessee State Sales Tax — — — —
Sevier County Local Option Sales Tax — — — —
Sevier County Lodging Tax (3%) — NOT APPLICABLE inside city — — — —

Operating rules

Primary residence
No
Min stay (nights)
—
Max nights / year
—
Max occupancy
Number of transients shall not exceed two (2) transients per bed and no more than two (2) beds per room (a set of bunk beds counts as one (1) bed); total maximum occupancy shall not exceed twelve (12) persons, including transients and any other individuals residing in or otherwise using the unit (Zoning Ordinance Sec. 511.20).
Zoning-restricted
Yes
Cap on licenses
No numeric citywide cap. R-1 is effectively capped to units already operating on/before 8/13/2018 (grandfathered only). A person may hold only one (1) Owner Occupied Operating Permit in the City, and that permit type is available only to natural persons (Sec. 511.4.1). Permits are non-transferable and void upon transfer of the property (Sec. 511.8).

Zoning: R-1 (Low Density Residential): NO new STRs — only residences already used as an STR on or before 8/13/2018 (with >=6 months of prior lodging-tax remittance under T.C.A. Title 67, Ch. 6, Part 5) are permitted; grandfathered owners had to apply for a permit within sixty (60) days of the ordinance's passage per codified Zoning Ord. Sec. 701.10 (Ord. 1065, 8/13/2018). NOTE: the enacting Ordinance 1065 text (Section 1 and Sec. 511.2) states 'thirty (30) days,' so there is an internal 30-vs-60-day discrepancy between the enacting ordinance and the codified zoning ordinance; the deadline is historical (2018). R-2 (High Density Residential) permits 'tourist residences that meet all applicable city ordinances for housing transient residents' subject to planning-commission site-plan approval (Sec. 702.6, Ord. 788 adopted 2/13/06). STRs are also customary in the city's tourist-commercial and PUD districts.

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Frequently asked questions

Is Airbnb legal in Pigeon Forge?
Short-term rentals ("Short-Term Rental Units" / rentals of a residence for less than 30 days) are legal in Pigeon Forge but require a city operating permit and are zoning-restricted. The core ordinance is City of Pigeon Forge Zoning Ordinance Article V, Section 511 ("Short-Term Rentals in the R-1 Zone"), added by Ordinance No. 1065 (dated 8/13/2018), which mandates a Short-Term Rental Unit Operating Permit ($300 application fee, $100 annual renewal, valid one calendar year) issued by the Community Development Director. CRITICAL ZONING LIMIT: in the R-1 (Low Density Residential) District, a residence may be short-term rented ONLY if it was already in use as a short-term rental on or before 8/13/2018 AND the owner had remitted lodging taxes (T.C.A. Title 67, Ch. 6, Part 5) for filing periods covering at least 6 of the prior 12 months — i.e., NO new STRs are permitted in R-1; existing ones are grandfathered (Zoning Ord. Sec. 511.1 / 701.10). In the R-2 (High Density Residential) District, "tourist residences that meet all applicable city ordinances for housing transient residents" are a permitted use subject to planning-commission site-plan approval (Zoning Ord. Sec. 702.6, added by Ord. 788 adopted 2/13/06); STRs are also customary in the city's tourist-commercial and PUD districts. Three permit types exist: Owner Occupied, Non-Owner Occupied, and Unoccupied (Sec. 511.4); a person may hold only one (1) Owner Occupied permit, available only to natural persons (Sec. 511.4.1). Maximum occupancy is 2 transients per bed and no more than 2 beds per room (a set of bunk beds counts as 1 bed), never exceeding 12 persons total (Sec. 511.20). Operators owe the City's 2.5% Hotel Occupancy Privilege Tax (Municipal Code Sec. 5-602), a 1% City Gross Receipts business privilege tax that by ordinance is absorbed by the operator and NOT passed to guests (Sec. 5-503), Tennessee state sales tax (7%), and Sevier County local option sales tax (2.75%) — combined state+local sales tax 9.75%; the separate Sevier County 3% lodging tax does NOT apply inside Pigeon Forge city limits (it applies only to unincorporated Sevier County). A valid business license (and vacation-lodging-services license if applicable) plus a life-safety affidavit (smoke alarm, CO detector, fire extinguisher) and a 24/7 local contact who can respond within 45 minutes are required. Enforcement is complaint-driven with fines of $50/day per violation (Sec. 511.10) and $50/day per unit for operating/advertising without a permit (Sec. 511.11).
Do I need a license or registration for a short-term rental in Pigeon Forge?
Yes — Pigeon Forge requires: Short-Term Rental Unit Operating Permit (Zoning Ordinance Art. V, Sec. 511); R-1 grandfathering eligibility (Sec. 511.1); Affidavit of Life Safety Compliance (smoke alarm, CO detector, fire extinguisher). See the requirements checklist for fees, renewal, and official links.
What taxes apply to short-term rentals in Pigeon Forge?
City Hotel Occupancy Privilege Tax, City Gross Receipts Tax (business privilege tax), Tennessee State Sales Tax, Sevier County Local Option Sales Tax, Sevier County Lodging Tax (3%) — NOT APPLICABLE inside city. Use the lodging-tax estimator on this page for a specific stay.

Official sources

Related coverage

In Tennessee · Sevier County

Nearby Gatlinburg · Sevierville

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Informational summary of publicly available sources; not legal advice. Verify against the linked official sources.