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Tennessee · Sevierville

Sevierville

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

Short-term rentals (a residential dwelling unit "rented, wholly or partially, for a fee for a period of less than thirty (30) continuous days"; hotels/motels per TCA 68-14-302 and bed-and-breakfasts are excluded) are legal in the City of Sevierville but require a city Short-Term Rental Operational Permit issued by the Fire Department before operating or advertising. The program is a joint city-planning/fire-department project "created in August of 2021" and is codified in the Sevierville Zoning Ordinance Section 8.9 (Short-Term Rental Units) and Section 3.4.5.6 (Additional Standards / district use conditions). Under Sec. 8.9.3: "Short-term rental unit operators must obtain a Short-Term Rental Operational Permit prior to operating or advertising the use of short-term rentals." Issuance requires a Life Safety Inspection conducted by the Fire Marshal's Office (Sec. 8.9.4); the Fire Department "Information to know" sheet adds that the applicant "must pay the annual fee and provide current proof of insurance." The permit is renewed annually with a fresh inspection (Sec. 8.9.6) and is revoked for one year if three citations/violations are issued within the annual term (Sec. 8.9.7). STRs are permitted only in zoning districts listed on the Table of Uses Permitted by District (Sec. 8.9.2) and are subject to district-specific conditions (Sec. 3.4.5.6): in the AC (Arterial Commercial) zone "A time-share unit is the only type of short-term rental use allowed... and may only be permitted on review"; in the HRO district only if on a collector or arterial street and able to comply with parking and solid-waste requirements; in the MDR district only after notification to property owners within one hundred feet (100') no less than twenty-one (21) days prior to the Planning Commission meeting (notified owners have seven (7) days to respond; opposition triggers a public hearing). STRs are classified as R-1 occupancies and lose the TCA 68-120-101(a)(8)(A) fire-sprinkler exemption if they reach any threshold: occupant load of 13 or greater, more than 3 stories, or greater than 5,000 gross square feet aggregate; the Fire Department states "Fire sprinkler systems are required for any STR that wishes to sleep more than 12 people." Taxes on a Sevierville-city STR: City of Sevierville lodging occupancy privilege tax of 3% ("in an amount equal to three percent (3%) of the consideration charged," Municipal Code Title 5, Ch. 4, Sec. 5-402 [levy]; Sec. 5-403 [collection]), plus Tennessee state sales tax of 7% and the Sevier County local-option sales tax of 2.75% (9.75% combined sales tax). The separate Sevier County 3% lodging tax does NOT apply inside Sevierville city limits — it is collected only on "overnight rentals outside the city limits of Sevierville, Pigeon Forge, Pittman Center, and Gatlinburg." No primary-residence requirement, no annual night cap, and no license cap were found in the ordinance. NEEDS REVIEW: the specific dollar figures widely reported as $150 initial / $50 annual renewal and a $1,000,000 insurance minimum come only from secondary industry sources; the official city documents confirm that a fee and current proof of insurance are required but do not publish the amounts, so those numbers are set to null and flagged rather than asserted.

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

Requirements checklist

  • city Short-Term Rental Operational Permit (S.T.O.P.) Required
    Fee: — · Renewal: Annual; 'An annual Short-Term Rental Operational Permit is required and must be renewed each year prior to the expiration date of the previously approved permit. Before renewal permit can be granted, an annual inspection will be required.' (Zoning Sec. 8.9.6) · Applies to: All short-term rental units (a residential dwelling rented for a fee for a period of less than 30 continuous days) within Sevierville city limits · official page ↗
  • city Fire Marshal Life Safety Inspection Required
    Fee: — · Renewal: Annual re-inspection required before each renewal (Zoning Sec. 8.9.6). · Applies to: Every STR unit, prior to initial permit issuance and again annually before renewal · official page ↗
  • city Current proof of insurance Required
    Fee: — · Renewal: Current proof required at each annual application/renewal. · Applies to: STR operators applying for or renewing the operational permit · official page ↗
  • city Permit posting requirement Required
    Fee: — · Renewal: — · Applies to: All permitted STR units · official page ↗
  • city Posted occupancy load Required
    Fee: — · Renewal: — · Applies to: All permitted STR units · official page ↗
  • city Fire/life-safety equipment (interconnected smoke alarms, extinguishers, egress) Required
    Fee: — · Renewal: Re-verified at annual inspection; fire extinguishers must be inspected and tagged annually. · Applies to: All STR units (verified at Life Safety Inspection) · official page ↗
  • city Fire sprinkler system (large occupancy STRs) Conditional
    Fee: — · Renewal: — · Applies to: STRs that reach any threshold that removes the TCA 68-120-101(a)(8)(A) sprinkler exemption: occupant load of 13 or greater, more than 3 stories, or greater than 5,000 gross square feet aggregate · official page ↗
  • city Zoning-district use conditions for STRs Required
    Fee: — · Renewal: — · Applies to: All STRs; permitted only where the Table of Uses Permitted by District allows, subject to district-specific conditions · official page ↗
  • city City / Tennessee business tax license Conditional
    Fee: — · Renewal: Per Tennessee business-tax cycle. · Applies to: STR operators meeting Tennessee business-tax gross-receipts thresholds (standard TN municipal business tax administered via the City Recorder / TN Dept. of Revenue) · official page ↗
  • state Tennessee sales & use tax / local occupancy tax registration Conditional
    Fee: — · Renewal: Ongoing periodic filing while active. · Applies to: Operators renting directly (not through a marketplace). Registered short-term rental marketplaces (e.g., Airbnb, Vrbo) collect and remit Tennessee state and local sales tax on the host's behalf under TN's marketplace-facilitator law. · official page ↗

Taxes

TaxRateAdministered byAirbnb remitsVrbo remits
City of Sevierville lodging occupancy privilege tax — — — —
Tennessee state sales tax — — — —
Sevier County local-option sales tax — — — —
Sevier County lodging tax — — — —

Operating rules

Primary residence
No
Min stay (nights)
—
Max nights / year
—
Max occupancy
—
Zoning-restricted
Yes
Cap on licenses
—

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Frequently asked questions

Is Airbnb legal in Sevierville?
Short-term rentals (a residential dwelling unit "rented, wholly or partially, for a fee for a period of less than thirty (30) continuous days"; hotels/motels per TCA 68-14-302 and bed-and-breakfasts are excluded) are legal in the City of Sevierville but require a city Short-Term Rental Operational Permit issued by the Fire Department before operating or advertising. The program is a joint city-planning/fire-department project "created in August of 2021" and is codified in the Sevierville Zoning Ordinance Section 8.9 (Short-Term Rental Units) and Section 3.4.5.6 (Additional Standards / district use conditions). Under Sec. 8.9.3: "Short-term rental unit operators must obtain a Short-Term Rental Operational Permit prior to operating or advertising the use of short-term rentals." Issuance requires a Life Safety Inspection conducted by the Fire Marshal's Office (Sec. 8.9.4); the Fire Department "Information to know" sheet adds that the applicant "must pay the annual fee and provide current proof of insurance." The permit is renewed annually with a fresh inspection (Sec. 8.9.6) and is revoked for one year if three citations/violations are issued within the annual term (Sec. 8.9.7). STRs are permitted only in zoning districts listed on the Table of Uses Permitted by District (Sec. 8.9.2) and are subject to district-specific conditions (Sec. 3.4.5.6): in the AC (Arterial Commercial) zone "A time-share unit is the only type of short-term rental use allowed... and may only be permitted on review"; in the HRO district only if on a collector or arterial street and able to comply with parking and solid-waste requirements; in the MDR district only after notification to property owners within one hundred feet (100') no less than twenty-one (21) days prior to the Planning Commission meeting (notified owners have seven (7) days to respond; opposition triggers a public hearing). STRs are classified as R-1 occupancies and lose the TCA 68-120-101(a)(8)(A) fire-sprinkler exemption if they reach any threshold: occupant load of 13 or greater, more than 3 stories, or greater than 5,000 gross square feet aggregate; the Fire Department states "Fire sprinkler systems are required for any STR that wishes to sleep more than 12 people." Taxes on a Sevierville-city STR: City of Sevierville lodging occupancy privilege tax of 3% ("in an amount equal to three percent (3%) of the consideration charged," Municipal Code Title 5, Ch. 4, Sec. 5-402 [levy]; Sec. 5-403 [collection]), plus Tennessee state sales tax of 7% and the Sevier County local-option sales tax of 2.75% (9.75% combined sales tax). The separate Sevier County 3% lodging tax does NOT apply inside Sevierville city limits — it is collected only on "overnight rentals outside the city limits of Sevierville, Pigeon Forge, Pittman Center, and Gatlinburg." No primary-residence requirement, no annual night cap, and no license cap were found in the ordinance. NEEDS REVIEW: the specific dollar figures widely reported as $150 initial / $50 annual renewal and a $1,000,000 insurance minimum come only from secondary industry sources; the official city documents confirm that a fee and current proof of insurance are required but do not publish the amounts, so those numbers are set to null and flagged rather than asserted.
Do I need a license or registration for a short-term rental in Sevierville?
Yes — Sevierville requires: Short-Term Rental Operational Permit (S.T.O.P.); Fire Marshal Life Safety Inspection; Current proof of insurance. See the requirements checklist for fees, renewal, and official links.
What taxes apply to short-term rentals in Sevierville?
City of Sevierville lodging occupancy privilege tax, Tennessee state sales tax, Sevier County local-option sales tax, Sevier County lodging tax. Use the lodging-tax estimator on this page for a specific stay.

Official sources

Related coverage

In Tennessee · Sevier County

Nearby Gatlinburg · Pigeon Forge

Compare with Nashville · Gatlinburg · Pigeon Forge · Memphis

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