RuleGridTennessee · Sevier County
Sevier County
Short-term rentals are permitted in unincorporated Sevier County but, effective January 1, 2024, every short-term rental unit (STRU) outside city limits must obtain an annual permit from the Sevier County Fire Marshal's Office and pass a yearly life-safety inspection. The program was created by two resolutions adopted by the Sevier County Board of Commissioners on June 26, 2023 (Resolution 2023-06-09 adopting the codes and Resolution 2023-06-10 adopting the fee schedule). The permit fee is $250/year for units that sleep 12 or fewer occupants, and $250 plus $25 per additional occupant for units that sleep 13 or more; third and subsequent re-inspections cost $25 each. Inspections cover fire safety, smoke alarms, escape routes, carbon monoxide detectors, and electrical safety, and recur annually in the month the initial permit was issued. Separately, operators outside the city limits of Sevierville, Pigeon Forge, Pittman Center, and Gatlinburg must register with the Sevier County Trustee's Office and collect/remit a 3% county lodging tax (enacted by TN House Bill No. 1016 in March 2007), due monthly by the 20th. The STRU permit program is a fire/life-safety regime, not zoning; unincorporated Sevier County imposes no primary-residence requirement, no cap on the number of permits, and no minimum-stay or annual-night limit at the county level. STRs inside any incorporated municipality are governed by that city's own rules instead. The initial application deadline was extended from March 31, 2024 to June 30, 2024. NOTE: several third-party guides cite a "$50/day" penalty for operating without a permit, but that figure does not appear on any official Sevier County page reviewed; the official pages state only that "fines or other penalties may be issued."
Not legal advice. Last verified 2026-07-15 · sources linked below.
Requirements checklist
-
county Short-Term Rental Unit (STRU) Permit Required
-
county Annual Fire/Life-Safety Inspection Required
-
county Sevier County Lodging Tax Registration (County Trustee) Required
Taxes
| Tax | Rate | Administered by | Airbnb remits | Vrbo remits |
|---|---|---|---|---|
| Sevier County Lodging Tax | 3% | Sevier County Trustee's Office | — | — |
Lodging-tax estimator
Estimate the combined transient/lodging tax (~3.0%) on a stay in Sevier County. Estimate only — not tax advice.
Operating rules
- Primary residence
- No
- Min stay (nights)
- —
- Max nights / year
- —
- Max occupancy
- No fixed county-wide occupancy cap stated. The permit fee tiers distinguish units that 'sleep 12 or less' from those that 'sleep 13 or more' ($250 + $25 per additional occupant), so occupancy is tied to the unit's declared sleeping capacity via the permit tier.
- Zoning-restricted
- No
- Cap on licenses
- No
Zoning: The county STRU program is administered by the Fire Marshal's Office as a life-safety permit, not a zoning/land-use control; no county zoning ordinance restricting STR location was found on official Sevier County sources (unincorporated Sevier County is largely unzoned). STRs within incorporated municipalities (Sevierville, Pigeon Forge, Gatlinburg, Pittman Center, etc.) are governed by those cities' own rules.
- No primary-residence requirement is stated in the county program; the permit applies to all short-term rental units outside city limits regardless of owner occupancy.
- No county-level minimum-night stay or maximum-nights-per-year limit was found on official sources.
- Program applies ONLY to unincorporated Sevier County; properties inside any city must follow that municipality's short-term rental rules.
- Initial application deadline was extended from March 31, 2024 to June 30, 2024 (news_detail_T2_R89.php, confirmed).
- The claim that occupancy increases require a 'separate process' was in the draft but is NOT stated on any official page reviewed; removed as unverified.
Enforcement
- Active enforcement
- yes
- Fines
- Official county pages state only that 'fines or other penalties may be issued' for owners of an unincorporated STRU who fail to comply with the program. A third re-inspection and any additional follow-up inspections cost $25 each. The widely-cited third-party figure of '$50/day of operation' for operating without a permit could NOT be confirmed on any official Sevier County source and is treated as unverified.
- Notes
- The program is actively administered: mandatory annual permitting and recurring annual inspections by the Sevier County Fire Marshal's Office / Fire & Rescue began January 1, 2024, with the initial application deadline extended from March 31, 2024 to June 30, 2024. Enforcement specifics beyond the general 'fines or other penalties may be issued' language are not published on official county pages.
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Frequently asked questions
Is Airbnb legal in Sevier County?
Do I need a license or registration for a short-term rental in Sevier County?
What taxes apply to short-term rentals in Sevier County?
Official sources
- reference Short-Term Rental Unit Permit Program Information (Sevier County, official) ↗
- reference Sevier County Extends Deadline for STRU Inspection Program Applications (official) ↗
- reference Sevier County Trustee - Lodging Tax (official) ↗
- reference U.S. Census Bureau Geocoder ↗
- reference Sevier County Fire Marshal's Office STRU Application (Revised 1.15.25) ↗
Informational summary of publicly available sources; not legal advice. Verify against the linked official sources.