Short-Term Rentals in Sevier County, TN (2026)

Permit Requirements

Effective January 1, 2024, all short-term rental units in unincorporated Sevier County (outside Gatlinburg, Pigeon Forge, Sevierville, and Pittman Center city limits) must hold an annual Short-Term Rental Unit (STRU) permit issued by the Sevier County Fire Marshal's Office and pass a yearly life-safety inspection. The program was established by Resolution 2023-06-09 (code adoption) and Resolution 2023-06-10 (fee schedule), both adopted by the Sevier County Board of Commissioners on June 26, 2023. The base annual fee is $250 for properties sleeping 12 or fewer occupants, with $25 added per additional occupant for larger units. Operating without a permit carries fines under the resolution. The program operates within the framework of the Tennessee Short-Term Rental Unit Act (TCA 13-7-601 to 13-7-606), which permits Tennessee counties to require permits and inspections but protects pre-existing rentals under the Legacy Clause at TCA 13-7-603. Operators must also register for the 3% Sevier County lodging tax with the County Trustee and the 9.75% Tennessee state sales tax with the Department of Revenue.