LicensedRental

Sevier County, Tennessee

Unincorporated Sevier County, TN vacation rental requirements

Outside city limits, every short-term rental needs a yearly Sevier County Short-Term Rental Unit permit and fire inspection from the Fire Marshal’s Office: $250 a year for 12 or fewer guests, more for larger cabins. Tax is 12.75%.

Checked against official sources November 5, 2026

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County permit
STRU permit + yearly inspection
Required since January 1, 2024; one application per address.Source
Fee
$250 a year (12 or fewer guests)
13 or more guests: $250 plus $25 per occupant. Third and later inspections $25 each.Source
Zoning
No STR rules found
The county zoning resolution (amended December 2025) has no short-term rental provisions.Source
Taxes
12.75%
9.75% sales + 3% county occupancy tax.Source

Buying or selling a permitted rental, adding occupancy, or converting a home has its own county form. Ask the Fire Marshal’s Office before closing.

Check your address with the county before you apply: rentals inside Gatlinburg, Pigeon Forge, Sevierville, or Pittman Center follow the city rules instead.

Your licensing checklist

In order: the state, the county, then the town.

State of Tennessee

  1. Register for sales tax

    Register through the Tennessee Taxpayer Access Point (TNTAP). One registration covers all your rentals in the same city or county. If you take direct bookings, collect 7% plus the local rate and file by the 20th of each month. Once registered, file every month, even a $0 return.Source

    TNTAP →

  2. Get a business tax license

    Rentals under 180 days owe business tax. With $3,000 to $100,000 a year in gross receipts in a city or county you need a minimal activity license; at $100,000 or more, a standard license. Booking platforms don’t handle this for you.Source

  3. Know what the platform collects

    Airbnb, VRBO, and other marketplaces collect and remit sales tax and local occupancy tax on their bookings. Keep records showing they did. For direct bookings, you pay sales tax to the state and occupancy tax to the city or county.Source

  4. Then your county and city

    Permits, zoning, and occupancy tax rates are where Tennessee towns differ most. Pick your area.

Sevier County, Tennessee

  1. Get city and county business licenses

    Gatlinburg’s and Pigeon Forge’s new-business sheets list a $15 county business license from the Sevier County Clerk (865-453-5502) on top of the city license. Outside the cities, ask the Clerk which license applies.Source

  2. Then your city or area

    Permits, inspections, zoning, and occupancy tax differ in every city. Pick your area.

Sevier County (unincorporated areas)

  1. Apply for the STRU permit

    Register on CommunityConnect (tn-seviercounty), choose “Business Owners,” attach the application, and pay; or mail the application and a check payable to Sevier County Fire Prevention to 149 Industrial Park Drive, Sevierville, TN 37862. To cap a large cabin at 12 guests, email a notarized letter to firepermits@seviercountytn.gov.Source

  2. Pass the fire inspection

    You’ll book it online. Inspectors check smoke and carbon monoxide alarms, a 2A10BC extinguisher on each level, clear escape routes, wiring and outlets, and heating and cooling. Failed items get a correction list and a re-inspection. Renewals and re-inspections come each year in the month the permit was first issued.Source

  3. Register for sales and occupancy tax

    Tax on stays here is 9.75% sales tax plus 3% county occupancy tax. Airbnb and VRBO collect both on their bookings. For direct bookings, file sales tax with the state through TNTAP by the 20th of each month. Sevierville’s tax page lists the Sevier County Clerk (865-453-5502) for the county tax. Ask the Clerk about filing direct bookings and a county business license.Source

Sources

A plain-language summary to help you prepare, not legal advice. Rules and fees change; confirm with the office before you apply. Spot something out of date? Email hello@licensedrental.com.