Gatlinburg vs Jersey City

Tennessee Legal with Permit | New Jersey Restricted

Disclaimer: General information only — not legal advice. Verify with your local government.

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
Jersey City, New Jersey
Status Restricted
Permit Fee $250 initial application + $200 annual renewal
Tax Rate 6% municipal occupancy tax + 6.625% state sales + 5% state occupancy fee
Day Limit 60 days/year
Renewal Annual
Platform Tax Yes
Max Fine $1,500–$2,000 first offense; up to $5,000+ for repeat violations

Gatlinburg has more favorable STR regulations overall.

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 →

Jersey City Overview

Adopted after 2019 voter referendum. Owner-occupied only — tenants and rent-controlled units prohibited. Unhosted stays capped at 60 nights/year. Only buildings with fewer than 4 units eligible.

Full Jersey City guide →

Frequently Asked Questions

Is it easier to Airbnb in Gatlinburg or Jersey City?
Gatlinburg is classified as "Legal with Permit" while Jersey City is "Restricted." Gatlinburg's permit fee is $200 (2-bedroom or fewer); $75 per additional bedroom compared to $250 initial application + $200 annual renewal in Jersey City.
Which city has higher STR taxes — Gatlinburg or Jersey City?
Gatlinburg charges 12.75% combined (7% state sales + 2.75% local sales + 3% hotel/motel tax) + 3% Sevier County lodging tax, while Jersey City charges 6% municipal occupancy tax + 6.625% state sales + 5% state occupancy fee. Compare the full breakdown in the table above.
Which city has stricter fines for illegal short-term rentals?
Gatlinburg: $50/day per violation; permit suspension/revocation possible. Jersey City: $1,500–$2,000 first offense; up to $5,000+ for repeat violations.