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$200
Base fee (1–2 bedrooms)
+$75
Per additional bedroom
Annual
Renewal frequency
Zone-limited
Not all zones eligible

What Is the Gatlinburg Tourist Residency (TR) Permit?

The City of Gatlinburg, Tennessee requires all properties rented for fewer than 30 consecutive days within city limits to hold a Tourist Residency (TR) Permit. This is a city-issued permit — entirely separate from the Sevier County STRU permit — and only applies to properties physically inside Gatlinburg's municipal boundaries.

Gatlinburg has been regulating short-term rentals far longer than many Tennessee jurisdictions. The TR permit program predates the county's STRU launch by several years, reflecting the city's status as one of the most visited destinations in the Southeast. Roughly 1,200–1,500 TR permits are active in Gatlinburg at any given time.

⚠️ Zone Eligibility: Not Every Property Qualifies

This is the most common reason applications are denied. Tourist Residency permits are not available in R-1A or R-2A residential zones. If your property is zoned R-1A or R-2A, you cannot get a TR permit regardless of what the previous owner told you or what your property manager assumed. Verify your zoning before purchasing a property if you intend to rent it short-term.

What Zoning Does Allow TR Permits?

TR permits are available in the following Gatlinburg zones (verify current ordinance — zones do get amended):

  • R-1 (Low Density Residential): TR permitted with conditions
  • R-2 (Medium Density Residential): TR permitted with conditions
  • R-3 (High Density Residential): TR generally permitted
  • C-1 through C-3 (Commercial zones): TR generally permitted
  • TR Zone (Tourist Residential): Specifically designed for this use

Again: R-1A and R-2A zones are explicitly excluded. Always check the city's current zoning map. Contact Gatlinburg's Building and Zoning Department at (865) 436-1472 to verify your parcel's zone before applying.

Step-by-Step: How to Apply for a Gatlinburg TR Permit

  1. Verify your zone eligibility

    Look up your parcel at the Gatlinburg city zoning portal or call (865) 436-1472. Confirm you are in city limits (not unincorporated Sevier County) and in an eligible zone.

  2. Obtain and complete the TR permit application

    Applications are available at Gatlinburg City Hall, 1 Municipal Drive, or online at gatlinburg.com. You'll need the property address, owner information, contact person for guest emergencies, maximum occupancy, and number of bedrooms.

  3. Prepare required documents

    Required: current proof of property ownership, certificate of insurance showing vacation rental / short-term rental coverage with at least $300,000 liability, and the completed application form. Some applications require a floor plan showing bedroom count and sleeping areas.

  4. Pay the application fee

    The base fee is $200 for properties with 1–2 bedrooms. Each additional bedroom beyond the second adds $75. A four-bedroom cabin would pay $200 + (2 × $75) = $350. Fees are paid to the City of Gatlinburg Finance Department.

  5. Schedule and pass the fire safety inspection

    Gatlinburg requires a life safety inspection before issuing a TR permit. The Gatlinburg Fire Department conducts these inspections. Requirements mirror Sevier County: smoke detectors in all bedrooms, CO detectors where required, fire extinguisher in the kitchen, and proper egress from all sleeping areas.

  6. Post your TR permit number in your listing

    Your TR permit number must appear in all advertising, including Airbnb and VRBO listings. Gatlinburg Code Enforcement monitors listing platforms and will issue notices to properties advertising without a valid permit number.

Gatlinburg TR Permit Fee Schedule (2025)

BedroomsAnnual Fee
1–2 bedrooms$200
3 bedrooms$275
4 bedrooms$350
5 bedrooms$425
6 bedrooms$500
7+ bedrooms$500 + $75/additional

Gatlinburg TR Permit vs. Sevier County STRU Permit: Key Differences

FactorGatlinburg TR PermitSevier County STRU
Issued byCity of GatlinburgSevier County
Applies toProperties inside Gatlinburg city limitsUnincorporated county only
Zone restrictionsYes (R-1A and R-2A excluded)No zone restrictions currently
Base fee$200 (1–2 BR)$250 (≤12 occupants)
Inspection requiredYes — Gatlinburg Fire Dept.Yes — Sevier County Fire Marshal
Inspection byGatlinburg Fire DepartmentSevier County Fire Marshal
Permit transferableNoNo
Number in listing requiredYesYes

Taxes: What You're Responsible For in Gatlinburg

Holding a TR permit does not cover your tax obligations. Gatlinburg STR hosts must separately register to collect and remit:

  • Tennessee sales tax: 7% state + up to 2.75% local. Airbnb and VRBO collect and remit this automatically in Tennessee.
  • Sevier County and Gatlinburg occupancy taxes: Check current rates with the Sevier County Trustee's office. Platform collection varies.

Verify with your platform whether it handles tax collection in Sevier County/Gatlinburg. Even if platforms remit taxes, you must still register your business with the Tennessee Department of Revenue.

What Happens If You List in Gatlinburg Without a TR Permit?

Gatlinburg Code Enforcement actively searches platforms for unlicensed listings. Enforcement actions include:

  • Written notice of violation with a compliance deadline
  • Civil fines for continued non-compliance
  • Referral to city legal proceedings for repeat violators

Airbnb and VRBO also cooperate with Gatlinburg's permit enforcement program and may require hosts to provide a valid TR permit number or risk listing removal.

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Frequently Asked Questions

  • Not necessarily. Many properties with Gatlinburg mailing addresses are physically located in unincorporated Sevier County and need the county STRU permit instead. Use the Sevier County GIS parcel viewer to check your property's actual jurisdiction. The city limits line cuts through areas where address and jurisdiction differ significantly.
  • No. R-1A and R-2A zones are explicitly excluded from Tourist Residency permit eligibility. If your property is in one of these zones, you cannot legally operate a short-term rental within Gatlinburg city limits. This restriction exists to protect established residential neighborhoods from commercial short-term rental activity.
  • Plan on 3–6 weeks from application submission to permit issuance. The fire safety inspection scheduling is the primary variable. During busy seasons (spring and summer), inspection appointments may take 3–4 weeks to secure.
  • No. TR permits are non-transferable and do not convey with a property sale. As the new owner, you must apply for a fresh TR permit, pay the fee, and pass a new inspection. Plan for this in your post-closing timeline — you cannot legally list the property until your permit is in hand.
📌 Informational Disclaimer

This guide reflects publicly available information about the City of Gatlinburg's TR permit program as of 2025. Requirements and fees are subject to change by city ordinance. Always verify current requirements with the Gatlinburg Building and Zoning Department at (865) 436-1472 before applying.