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📌 Tennessee STR Overview

Tennessee does not require a statewide short-term rental license. Regulation is entirely local — county and city governments set their own permit requirements, fees, and enforcement rules. The same property in the same zip code can be subject to completely different rules depending on whether it's inside city limits or in unincorporated county territory.

Tennessee STR Jurisdiction Quick Reference

JurisdictionTypePermit Required?Base FeeInspection?
Sevier County (unincorp.)CountyRequired$250Yes
Gatlinburg (City)CityRequired$200Yes
Pigeon Forge (City)CityRequiredVariesYes
Nashville / Davidson Co.MetroRequiredVariesYes
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Most Active Market

Sevier County (Unincorporated)

Home to 6,500+ vacation cabins outside city limits. The county launched its STRU permit program January 1, 2024. Annual permit starts at $250, fire safety inspection required. Critical to distinguish from city properties.

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City Permit

Gatlinburg Tourist Residency (TR) Permit

Properties inside Gatlinburg city limits need a Tourist Residency permit — not the county STRU. Zone restrictions apply: R-1A and R-2A properties are ineligible. Base fee $200 for 1–2 bedrooms.

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City Permit

Pigeon Forge STR Registration

Pigeon Forge has its own STR registration program for properties inside city limits. Properties in unincorporated areas near Pigeon Forge still use the county STRU permit.

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Metro Government

Nashville / Davidson County STR Permit

Nashville has a complex two-type permit system: owner-occupied (Type 1) and non-owner-occupied (Type 2). Both require annual permits, inspections, and Metro Codes approval. Type 2 permits are limited and capped.

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Taxes: What Tennessee STR Hosts Must Collect

Tennessee STR hosts are responsible for two main tax obligations, regardless of which permit jurisdiction applies:

  • Tennessee sales tax: 7% state sales tax applies to short-term lodging. In most counties, an additional local sales tax (up to 2.75%) also applies. Both Airbnb and VRBO collect and remit Tennessee sales tax automatically.
  • Local occupancy tax: Sevier County levies a local occupancy tax on short-term rentals. Davidson County (Nashville) levies its own. Rates and collection methods vary — verify with your county trustee whether your platform remits this automatically or whether you're responsible for direct remittance.

Even if your booking platform collects and remits taxes on your behalf, you must still register your rental with the Tennessee Department of Revenue. The registration itself is free but is a separate step from your permit application.

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Frequently Asked Questions About Tennessee STR Permits

Heading to the Smoky Mountains?

Download our free STR permit checklist — designed for Smoky Mountain cabin buyers navigating Sevier County and Gatlinburg requirements.

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📌 Disclaimer

This guide is informational only. Tennessee permit requirements are set locally and change frequently. Always verify with your specific county or city planning office before applying.