Gatlinburg vs Maui County
Tennessee Legal with Permit | Hawaii Effectively Banned
Disclaimer: General information only — not legal advice. Verify with your local government.
| Requirement | Gatlinburg, Tennessee | Maui County, Hawaii |
|---|---|---|
| Legality Status | Legal with Permit | Effectively Banned |
| Permit Fee | $200 (2-bedroom or fewer); $75 per additional bedroom | Set by annual budget ordinance — contact Planning Dept for current amount |
| Tax Rate | 12.75% combined (7% state sales + 2.75% local sales + 3% hotel/motel tax) + 3% Sevier County lodging tax | ~18% combined (11% state TAT + 3% county MCTAT + 4% GET) |
| Annual Day Limit | No limit | No limit |
| Renewal Interval | Annual | Annual |
| Platform Remits Taxes | Yes | No — host must remit |
| Max Fine Example | $50/day per violation; permit suspension/revocation possible | $20,000 first offense; $10,000/day thereafter |
| Verdict | Gatlinburg has more favorable STR regulations overall. | |
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
Maui County, Hawaii
Status Effectively Banned
Permit Fee Set by annual budget ordinance — contact Planning Dept for current amount
Tax Rate ~18% combined (11% state TAT + 3% county MCTAT + 4% GET)
Day Limit No limit
Renewal Annual
Platform Tax No
Max Fine $20,000 first offense; $10,000/day thereafter
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 →Maui County Overview
Ordinance 5909 (signed Dec 2025) phases out all apartment-zoned vacation rentals — STR use must cease by Jan 1, 2029 in West Maui and Jan 1, 2031 elsewhere. Existing STRH and B&B permits remain but are capped. Legal challenges are pending.
Full Maui County guide →Frequently Asked Questions
Is it easier to Airbnb in Gatlinburg or Maui County?
Gatlinburg is classified as "Legal with Permit" while Maui County is "Effectively Banned." Gatlinburg's permit fee is $200 (2-bedroom or fewer); $75 per additional bedroom compared to Set by annual budget ordinance — contact Planning Dept for current amount in Maui County.
Which city has higher STR taxes — Gatlinburg or Maui County?
Gatlinburg charges 12.75% combined (7% state sales + 2.75% local sales + 3% hotel/motel tax) + 3% Sevier County lodging tax, while Maui County charges ~18% combined (11% state TAT + 3% county MCTAT + 4% GET). 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. Maui County: $20,000 first offense; $10,000/day thereafter.