Sevierville

Zoning districts

A short-term rental unit is a dwelling rented for less than 30 continuous days.[1] Table 3.1 marks it permitted in the AR, HDR, TC, IC, TCL, VA and MPD districts and permitted on review in MDR, AC and HRO.[1] The Aug 7, 2025 Planning Commission minutes record an applicant agreeing to LDR zoning that would allow no short-term rentals.[9]

Extra conditions

In AC, only a time-share unit can be a short-term rental, and only on review.[1] In HRO, the rental must be on a collector or arterial street and meet parking and solid waste rules.[1]

Operational permit

Get a Short-Term Rental Operational Permit before you operate or advertise.[1] It lasts one year, and renewal needs an annual inspection first.[1] The code says operators must get it and doesn't say whether a tenant can, and Tennessee law doesn't stop a lease from banning short-term rentals.[3]

How to apply

Apply through the city's MGO Connect portal and choose Short-term Rental under Planning and Zoning.[10] The guide says Planning reviews the application and contacts you in 1 to 2 weeks.[10] To apply or renew, pay the annual fee and show current proof of insurance.[4]

Medium density notice

In the MDR district, the city notifies properties within 100 feet, and you must apply at least 21 days before the next Planning Commission meeting.[1, 5] Neighbors have seven days to respond: with no opposition, planning staff can approve, and with opposition the Planning Commission holds a public hearing.[1]

Outside the city limits

Sevier County requires an annual permit for every short-term rental outside city limits, as of Jan 1, 2024.[8] It costs $250 a year for units sleeping 12 or fewer, and $250 plus $25 per occupant for units sleeping 13 or more.[8]

Fire inspection

The Fire Marshal's Office does a life-safety inspection before the permit is granted.[1] Smoke alarms must be interconnected and sit on every level and in every sleeping area.[4] Extinguishers rated at least 2A:10BC with 5 lbs of agent are required on every level and must be tagged annually.[4]

Exits and address

Every sleeping area needs an operable window or door to the outside, with an opening of at least 5.7 square feet, 20 inches wide and 24 inches high.[4] Street numbers must be mounted on the building, visible from the street, and at least 4 inches tall.[4]

Occupant load and sprinklers

Occupant load is one person per 200 square feet of conditioned space, and you submit a floor plan of the sleeping areas before the permit is issued.[7] Fire sprinklers are required for any rental that sleeps more than 12 people.[4]

Parking

Provide one space per bedroom at two persons per bedroom, plus one space per four additional guests based on occupancy load.[1] No recreational vehicles, buses or trailers can be visible on the street or property in connection with the rental.[1]

Posting

Post the approved permit directly inside the main entrance.[1] Also post a short form of the permit where it is visible from the front exterior, unless the Fire Marshal says otherwise.[1]

Sales tax

Tennessee charges 7% state sales tax on rentals of less than 90 days, plus a local rate of 1.50% to 2.75%.[11] Sevier County's trustee page gives the combined rate as 9.75%.[6]

City occupancy tax

Sevierville's code levies a 3% privilege tax on occupancy by a transient, meaning a stay of less than 30 continuous days.[7] The operator collects it and remits it to the city.[7]

Booking platforms

A short-term rental marketplace must collect and remit the local occupancy tax to the Department of Revenue for bookings made through it.[11, 12, 13] If you rent outside a marketplace, you collect and remit sales tax and send local occupancy tax to the local government.[11]

County lodging tax

Sevier County's separate 3% lodging tax covers overnight rentals outside the city limits of Sevierville, Pigeon Forge, Pittman Center and Gatlinburg.[6] It does not apply inside Sevierville.

Long stays

Local occupancy tax applies to rentals of less than 30 continuous days, and sales tax to rentals of less than 90 days.[11] For marketplace agreements entered, 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.[11]

Revocation

The permit is revoked if three citations or violations are issued within the annual permit term.[1] The revocation lasts one year, and a new permit in that year is allowed only if a new owner with no relation to the former owner takes possession.[1]

State limits

Under state law, a city can bar continued use after three or more separate violations of generally applicable local law that directly result from the rental, and the city carries the burden of proof.[3] A city can also suspend a covered rental that has no permit, if the permit requirements are reasonable.[3]

Existing operators

Rules adopted after an owner was already operating generally don't apply to that property until it is sold, transferred or unused for 30 continuous months.[3] That protection covers properties held out as rentals with a permit or approved application, or with taxes remitted for at least six months within a twelve-month period.[3]

Complaints and appeals

A city that accepts public complaints must tell complainants that false complaints are punishable as perjury.[3] A covered provider can challenge a city's prohibition or regulation through a civil action or appeal, reviewed de novo by the circuit or chancery court.[3]