Gatlinburg vs Las Vegas

Tennessee Legal with Permit | Nevada Legal but Limited

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
Las Vegas, Nevada
Status Legal but Limited
Permit Fee $500/year (business license + Conditional Use Verification)
Tax Rate 13% Transient Occupancy Tax (Clark County)
Day Limit No limit
Renewal Annual
Platform Tax Yes
Max Fine $1,000–$10,000 for unlicensed operation

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 →

Las Vegas Overview

Only owner-occupied (hosted) rentals are permitted; the owner must reside on-site during each rental day. Properties must be at least 660 feet from another STR and 2,500 feet from a resort hotel. Limited to 3 bedrooms max. Requires $500,000 liability insurance.

Full Las Vegas guide →

Frequently Asked Questions

Is it easier to Airbnb in Gatlinburg or Las Vegas?
Gatlinburg is classified as "Legal with Permit" while Las Vegas is "Legal but Limited." Gatlinburg's permit fee is $200 (2-bedroom or fewer); $75 per additional bedroom compared to $500/year (business license + Conditional Use Verification) in Las Vegas.
Which city has higher STR taxes — Gatlinburg or Las Vegas?
Gatlinburg charges 12.75% combined (7% state sales + 2.75% local sales + 3% hotel/motel tax) + 3% Sevier County lodging tax, while Las Vegas charges 13% Transient Occupancy Tax (Clark County). 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. Las Vegas: $1,000–$10,000 for unlicensed operation.