Is Airbnb Legal in Sevier County? 2026 Rules, Permits & Taxes

Permit required

Yes

Taxes on a stay

12.75%

Fine for hosting without a permit

$50

Listings showing a permit number

0%

Latest rule change

Jan 20, 2026

Listing figures: AirROI, 12 months to September 2026. A number on a listing doesn't prove the permit or license is valid, and a missing one doesn't prove there is none.

The rules in brief

Who needs it

The owner of every short-term rental unit in Sevier County outside the city limits of Gatlinburg, Pigeon Forge, Sevierville and Pittman Center, with one permit for each address.^4,5,8,9,15

Issued by

Sevier County Fire Marshal's Office (Sevier County Fire & Rescue)

Valid for

12 months, issued after the on-site inspection and renewed every year in the month the first application was processed.

Processing

The permit is issued after the on-site inspection, which the owner books through the county's online scheduling link.

On listings

No number needed on listings

Platform checks

The county permit program asks for no permit number on listings and involves no platform check; Airbnb collects the sales and lodging taxes on Tennessee bookings.

Fees

Who qualifies

• The unit is outside city limits; inside a city, the city's rules apply instead
• The owner signs the application; an agent applies only with a signed owner's acknowledgement form
• The stated maximum occupancy fits the certificate of occupancy
• Smoke alarms, carbon monoxide alarms and fire extinguishers meet the county's life safety standard and pass the on-site inspection

How to apply

1. 1 Confirm the address is outside the city limits of Gatlinburg, Pigeon Forge, Sevierville and Pittman Center; inside a city, contact the city.
2. 2 Register a Business Owners account on the county's Community Connect portal and add each rental address.
3. 3 Choose Permits, then Apply for a Permit, select the occupancy option (12 or fewer, or the larger size) and attach the completed application PDF with the signed life safety compliance form.
4. 4 Pay the $250 fee online, or mail the application and a check payable to Sevier County Fire Prevention to 149 Industrial Park Drive, Sevierville, TN 37862.
5. 5 Book the on-site inspection through the county's scheduling link; the permit is issued after the inspection.
6. 6 Obtain a Sevier County business license from the County Clerk and register a lodging tax account with the County Trustee.

Permit rules

Annual permit and yearly inspection

Since January 1, 2024, every short-term rental unit in Sevier County outside city limits needs an annual permit issued after a yearly inspection. The Fire Marshal's Office runs the program.^4,5 Applies to: Unincorporated Sevier County · In force since January 1, 2024

Permit fee: $250, plus $25 per occupant above 12

The permit costs $250 a year for a unit that sleeps 12 or fewer. A unit that sleeps 13 or more pays $250 plus $25 for each occupant above 12, and fees are non-refundable.^4,15 Applies to: Unincorporated Sevier County · In force since January 1, 2024

Valid 12 months, renewed in the same month

A permit is valid for 12 months, pending the on-site inspection. Renewals fall in the month the original application was processed, and the county invoices the renewal.^4,5 Applies to: Unincorporated Sevier County · In force since January 1, 2024

The permit account passes to a buyer

When a rental that already has a permit is sold, the permit account transfers to the new owner, who files a change of information application to update the owner and contact details.¹⁰ Applies to: Unincorporated Sevier County

Late applicants meet current fire codes

A unit with no permit by June 30, 2024, or one that goes without a permit for more than six months, must meet the locally adopted fire and life safety codes. Earlier applicants were held to the code adopted when the building was built.^5,13,14 Applies to: Unincorporated Sevier County · In force since June 30, 2024

County business license, $15

Short-term rentals in the county need a Sevier County business license from the County Clerk. A host with $3,001 to $99,999 in receipts holds a $15 minimal activity license renewed by May 15; above $100,000 the license runs through the state tax system.⁷ In force since June 1, 2023

The owner signs the application

Only the owner may sign the permit application. An agent can apply for the owner with a signed owner's acknowledgement form, and a tenant who sublets attaches the property owner's acknowledgement.^5,9 Applies to: Unincorporated Sevier County

Parking: one space per bedroom

The county zoning resolution requires one parking space for each bedroom, with a minimum of two, for single-family and two-family dwellings rented overnight.¹ Applies to: Unincorporated Sevier County

Firewise zone on steep-slope lots

On lots in the Critical Slope Overlay District, a short-term rental must keep a 5-foot noncombustible zone around the building, free of mulch, flammable plants, leaves, needles and firewood piles.¹ Applies to: Critical Slope Overlay District lots

Condo and HOA rules can still ban rentals

State law does not stop a condominium, co-op or homeowners association from prohibiting or restricting short-term rentals in its governing documents.¹⁷ In force since May 17, 2018

State law protects rentals already operating

Under the Short-Term Rental Unit Act, a local rule adopted after a property began renting does not apply to that property until it is sold or transferred, sits idle for 30 continuous months, or is found in violation of generally applicable local law three or more times. The county applies its permit program to every rental outside city limits.^2,4,17 In force since May 17, 2018

Cities inside the county have their own rules

The county permit covers rentals outside the city limits of Gatlinburg, Pigeon Forge, Sevierville and Pittman Center. A rental inside a city follows that city's rules, holds a city business license in addition to the county one, and pays lodging tax to the city.^4,6,7

Inspection every year

After the first inspection, County Fire & Rescue inspectors return every year in the month the first permit was issued. A unit that fails gets a list of repairs and a re-inspection.⁴ Applies to: Unincorporated Sevier County · In force since January 1, 2024

Interconnected smoke alarms

Smoke alarms must meet UL 217, be installed in every sleeping area, outside bedrooms and on each story including basements, and be interconnected so that all sound when one does.⁸ Applies to: Unincorporated Sevier County

Carbon monoxide alarms near bedrooms

Carbon monoxide alarms must be within 15 feet of every bedroom door and within 10 feet of each fuel-burning, natural gas or propane appliance.⁸ Applies to: Unincorporated Sevier County

Fire extinguisher on every level

Each level of the unit needs a fire extinguisher rated at least 2A:10BC, inspected and tagged every year by a certified company.⁸ Applies to: Unincorporated Sevier County

Grill and fire pit placement

Charcoal grills must stand 10 feet from the structure. Gas grills and gas fire pits on a deck need a non-combustible mat, a 60-minute shut-off timer, a secure mount and 18 inches of clearance from railings.⁸ Applies to: Unincorporated Sevier County

Chimneys cleaned every year

Chimneys and fireboxes must be cleaned and inspected every year by a certified chimney sweep, or blocked off from guests if they are out of service.⁸ Applies to: Unincorporated Sevier County

Guests may not exceed the certificate of occupancy

A rental is illegally occupied if it houses more people than its certificate of occupancy allows. A unit approved for 12 persons cannot be rented to 13 or more.⁹ Applies to: Unincorporated Sevier County

Homes sleeping more than 12 since 2016 need a state permit

Sevier County certificates of occupancy issued since January 2016 limit a transient rental to 12 people. A dwelling for more than 12 built on or after January 2016 must obtain a permit from the State of Tennessee Fire Marshal's Office.⁹ Applies to: Unincorporated Sevier County · In force since January 2016

Local contact for problems

The permit application names a local contact for problems or emergencies, either the owner or the management company, with an after-hours phone number.⁵ Applies to: Unincorporated Sevier County

Lodging tax account with the Trustee

A host who takes only platform bookings reports nothing to the County Trustee, but still sets up a lodging tax account with the Trustee's office.⁶ Applies to: Unincorporated Sevier County

Guest trash goes to two county centers

County residential convenience centers take residents' waste only. Visitors staying in overnight rentals must take their trash to the Center View or Wears Valley Multipurpose Convenience Center.¹¹ Applies to: Unincorporated Sevier County · In force since August 26, 2024

Cleaning companies pay to dispose of waste

Short-term rental cleaning companies pay $10, $15 or $20 a load at the multipurpose centers, depending on the size of the load, under a resolution passed in October 2023.¹¹ Applies to: Unincorporated Sevier County · In force since October 2023

Under 30 nights counts as short-term

State law defines a short-term rental unit as a residential dwelling rented wholly or partially for a fee for fewer than 30 continuous days.² In force since May 17, 2018

Median nightly rate, booked nights

$470

Taxes on that night (12.75%)

$60

Guest pays, before Airbnb and cleaning fees

$530

What the host still handles

• A Sevier County business license from the County Clerk: a $15 minimal activity license for $3,001 to $99,999 in gross receipts, renewed by May 15, or a standard license through the Tennessee Department of Revenue above $100,000
• A lodging tax account with the Sevier County Trustee, required even when Airbnb collects the tax
• A Tennessee Department of Revenue sales tax account for bookings made outside a platform, at 9.75% in Sevier County^{6,18,19,20,22}

• Operating a short-term rental outside city limits without a permit may be assessed a penalty of $50 for each day of operation.^5,16
• A permit is revoked when an invoice stays unpaid 60 days after its date, and the unit may not operate until the balance is paid and the permit is reinstated.⁵
• A unit that needs a third inspection pays $25 for that inspection and for each later follow-up.⁴
• Owners outside city limits who do not comply with the permit program can be issued fines or other penalties.⁴

1. January 20, 2026
   Wears Valley multipurpose convenience center opens

   The new center at 2723 Wears Valley Road opened for county residents and short-term rental cleaning companies.¹²

2. July 1, 2025
   Local occupancy tax on days 1 to 30 no longer refundable

   For rental agreements entered into, renewed or amended on or after July 1, 2025, local occupancy tax collected on days 1 to 30 can no longer be refunded or credited.¹⁸

3. May 6, 2025
   First renewal invoices for the annual permit

   The Fire Marshal's Office mailed renewal letters and invoices for the 2025 permit at $250 for 12 or fewer occupants, asking for payment by July 1, 2025.¹⁵

4. August 26, 2024
   Residents-only rule at county convenience centers

   County residential convenience centers accept residents' waste only, and visitors in overnight rentals use the two multipurpose centers.¹¹

5. June 30, 2024
   Deadline passes for the earlier building code

   Units without a permit by June 30, 2024 must meet the locally adopted fire and life safety codes.^5,13

6. April 1, 2024
   Penalty for renting without a permit takes effect

   The county fee schedule sets a $50 penalty for each day a short-term rental unit operates without a permit, effective April 1, 2024.^5,16

7. March 22, 2024
   Application deadline moved to June 30, 2024

   The county extended the deadline to apply for a permit from March 31, 2024 to June 30, 2024.¹³

8. January 1, 2024
   Annual permit and inspection program begins

   Short-term rental units outside city limits became required to hold an annual permit issued after a yearly inspection, and the county began taking applications.^4,5

9. November 28, 2023
   State grants the county exempt fire-code status

   Sevier County received exempt jurisdiction status from the State of Tennessee, which lets it run its own rental inspection program.¹⁴

10. October 2023
    Cleaning companies pay to dispose of rental waste

    Resolution October 3, 2023 requires short-term rental cleaning companies to pay a fee for waste taken to the county's multipurpose convenience centers.¹¹

11. June 26, 2023
    County adopts fire codes and fees for the rental permit program

    The Sevier County Board of Commissioners passed Resolution June 9, 2023 adopting the codes and Resolution June 10, 2023 adopting the fee schedule for the Short-Term Rental Unit permit program.^4,16

Estimate what a Sevier County home could earn

1. 1. Zoning Resolution for Sevier County, Tennessee (amended August 2026) · Sevier County Planning and Zoning Department
2. 2. Public Chapter 972 (2018), Short-Term Rental Unit Act · Tennessee Secretary of State
3. 3. 16 CFR Part 464 - Rule on Unfair or Deceptive Fees · Electronic Code of Federal Regulations
4. 4. Short-Term Rental Unit Permit Program Information · Sevier County, Tennessee
5. 5. Sevier County Short-Term Rental Permit Application (revised 3.3.26) · Sevier County Fire Marshal's Office
6. 6. Lodging Tax · Sevier County Trustee
7. 7. Business License · Sevier County Clerk
8. 8. STRU Permit Fire Inspection Items (revised November 8, 2024) · Sevier County Fire Marshal's Office
9. 9. Steps for Increasing Occupancy · Sevier County Fire Marshal's Office
10. 10. Purchasing a Short-Term Rental · Sevier County Fire Marshal's Office
11. 11. Solid Waste · Sevier County Solid Waste
12. 12. New Wears Valley Multipurpose Convenience Center to Open Tuesday, January 20 · Sevier County, Tennessee
13. 13. Sevier County Extends Deadline for STRU Inspection Program Applications · Sevier County, Tennessee
14. 14. Sevier County Short-Term Rental Unit Inspection Program (presentation) · Sevier County Fire Marshal's Office
15. 15. Short-Term Rental Unit Annual Operational Permit: renewal letter and invoice (May 6, 2025) · Sevier County Fire Marshal's Office
16. 16. Resolution 2023-06-10, fee schedule update related to fire code and life safety · Sevier County Board of Commissioners
17. 17. Summary of the Short-Term Rental Unit Act · UT Municipal Technical Advisory Service (MTAS)
18. 18. Taxation of Short-Term Rental Units (June 2026) · Tennessee Department of Revenue
19. 19. Local Occupancy Tax · Tennessee Department of Revenue
20. 20. Local Sales Tax · Tennessee Department of Revenue
21. 21. The Rule on Unfair or Deceptive Fees: Frequently Asked Questions · Federal Trade Commission
22. 22. Occupancy tax collection and remittance by Airbnb in Tennessee · Airbnb Help Center