Boston vs Gatlinburg
Massachusetts Legal but Limited | Tennessee Legal with Permit
Disclaimer: General information only — not legal advice. Verify with your local government.
| Requirement | Boston, Massachusetts | Gatlinburg, Tennessee |
|---|---|---|
| Legality Status | Legal but Limited | Legal with Permit |
| Permit Fee | $25 registration fee | $200 (2-bedroom or fewer); $75 per additional bedroom |
| Tax Rate | 6.5% state excise + 6% city convention center tax | 12.75% combined (7% state sales + 2.75% local sales + 3% hotel/motel tax) + 3% Sevier County lodging tax |
| Annual Day Limit | No limit | No limit |
| Renewal Interval | Annual | Annual |
| Platform Remits Taxes | Yes | Yes |
| Max Fine Example | $300/day for unregistered listing | $50/day per violation; permit suspension/revocation possible |
| Verdict | Gatlinburg has more favorable STR regulations overall. | |
Boston, Massachusetts
Status Legal but Limited
Permit Fee $25 registration fee
Tax Rate 6.5% state excise + 6% city convention center tax
Day Limit No limit
Renewal Annual
Platform Tax Yes
Max Fine $300/day for unregistered listing
Gatlinburg, Tennessee
Status Legal with Permit
Permit Fee $200 (2-bedroom or fewer); $75 per additional bedroom
Tax Rate 12.75% combined (7% state sales + 2.75% local sales + 3% hotel/motel tax) + 3% Sevier County lodging tax
Day Limit No limit
Renewal Annual
Platform Tax Yes
Max Fine $50/day per violation; permit suspension/revocation possible
Gatlinburg has more favorable STR regulations overall.
Boston Overview
Only primary-residence units may be listed as STRs. Investor-owned (non-owner-occupied) short-term rentals are prohibited. Must register with the city and carry $1M liability insurance.
Full Boston guide →Gatlinburg Overview
Tourist Residency Permit required with annual inspection. STRs prohibited in R-1A and R-2A zones. Properties over 3 stories or 12+ occupants require sprinkler systems.
Full Gatlinburg guide →Frequently Asked Questions
Is it easier to Airbnb in Boston or Gatlinburg?
Boston is classified as "Legal but Limited" while Gatlinburg is "Legal with Permit." Boston's permit fee is $25 registration fee compared to $200 (2-bedroom or fewer); $75 per additional bedroom in Gatlinburg.
Which city has higher STR taxes — Boston or Gatlinburg?
Boston charges 6.5% state excise + 6% city convention center tax, while Gatlinburg charges 12.75% combined (7% state sales + 2.75% local sales + 3% hotel/motel tax) + 3% Sevier County lodging tax. Compare the full breakdown in the table above.
Which city has stricter fines for illegal short-term rentals?
Boston: $300/day for unregistered listing. Gatlinburg: $50/day per violation; permit suspension/revocation possible.