Sevier County, TN Short-Term Rentals: Permit Requirements (2026)

The Sevier County STRU program is administered by the Sevier County Fire Marshal's Office (SCFMO) at 149 Industrial Park Drive, Sevierville, TN 37862. Application is filed through the CommunityConnect.io portal or by paper form, and the initial inspection covers smoke alarms, carbon monoxide detectors, fire extinguishers, electrical safety, and emergency egress under the adopted fire code. Failed inspections produce a correction list; a third re-inspection costs $25. Annual renewal inspections occur during the anniversary month of the original permit. The county program applies only to unincorporated parcels - properties inside Gatlinburg city limits use the Gatlinburg Tourist Residency Permit, Pigeon Forge uses its building/overnight rental permit, Sevierville uses its STR Operational Permit, and Pittman Center uses its Tourist Residency Permit. State law context: the Tennessee Short-Term Rental Unit Act (TCA 13-7-601 et seq., 2018) at TCA 13-7-604(b) expressly authorizes counties to require permits and applications for new short-term rental units. TCA 13-7-603 establishes the Legacy Clause, under which units lawfully operating as short-term rentals before the local ordinance's effective date may continue under prior law unless the unit is sold or transferred, ceases operation for 30 consecutive months, or accumulates three separate violations of generally applicable local law. TCA 13-7-606 supersedes conflicting local regulations. Tax obligations: a 3% Sevier County lodging tax (50% tourism/infrastructure, 50% education) applies to all overnight rentals outside Sevierville, Pigeon Forge, Pittman Center, and Gatlinburg city limits and is administered by the Sevier County Trustee's Office; it applies to rent plus cleaning fees, pet fees, and any other charges to the guest, and is due monthly by the 20th. Tennessee state sales tax of 9.75% (combined state and local) also applies and is remitted to the Tennessee Department of Revenue. Airbnb collects and remits Tennessee state sales tax; operators should confirm whether the platform also remits the 3% county lodging tax for their listings, and remit directly to the Trustee for any non-platform bookings. A County Clerk business license is required (Minimal Activity License for $3,000-$100,000 gross receipts; Standard Business License above $100,000).