Gatlinburg vs Miami

Tennessee Legal with Permit | Florida 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
Miami, Florida
Status Restricted
Permit Fee $150 city certificate + state DBPR license fee
Tax Rate 13% (6% state + 5% county tourist dev. + 2% city resort tax)
Day Limit No limit
Renewal Annual (city); Biennial (state)
Platform Tax Yes
Max Fine $20,000 lien per violation by code enforcement

Gatlinburg has more favorable STR regulations overall.

Permits & Licensing

Gatlinburg charges $200 (2-bedroom or fewer); $75 per additional bedroom for STR licensing, while Miami charges $150 city certificate + state DBPR license fee. Gatlinburg renewal is annual, and Miami renewal is annual (city); biennial (state). Overall, Gatlinburg has a more permissive regulatory environment (Legal with Permit) compared to Miami (Restricted).

Tax Obligations

In Gatlinburg, hosts pay 12.75% combined (7% state sales + 2.75% local sales + 3% hotel/motel tax) + 3% Sevier County lodging tax. In Miami, hosts pay 13% (6% state + 5% county tourist dev. + 2% city resort tax). Both cities benefit from automatic platform tax collection through Airbnb and similar services, simplifying compliance for hosts.

Day Limits & Restrictions

Neither city imposes an annual day limit on short-term rentals, giving hosts year-round flexibility.

Fines & Enforcement

Hosts operating without a permit in Gatlinburg face penalties including $50/day per violation; permit suspension/revocation possible. In Miami, violations can result in $20,000 lien per violation by code enforcement. Both cities actively enforce their STR regulations, so securing proper licensing before listing is essential in either market.

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.

Contact: Building & Planning Department — (865) 436-7792

Full Gatlinburg guide →

Miami Overview

STRs restricted to commercially zoned or mixed-use areas. Single-family residential neighborhoods generally prohibit STRs. State preemption law limits some local regulations. Both city Certificate of Use and state DBPR license required.

Contact: Miami Planning & Zoning — (305) 416-1400

Full Miami guide →

Frequently Asked Questions

Is it easier to Airbnb in Gatlinburg or Miami?
Gatlinburg is classified as "Legal with Permit" while Miami is "Restricted." Gatlinburg's permit fee is $200 (2-bedroom or fewer); $75 per additional bedroom compared to $150 city certificate + state DBPR license fee in Miami. Overall, Gatlinburg has a more host-friendly regulatory environment.
Which city has higher STR taxes — Gatlinburg or Miami?
Gatlinburg charges 12.75% combined (7% state sales + 2.75% local sales + 3% hotel/motel tax) + 3% Sevier County lodging tax, while Miami charges 13% (6% state + 5% county tourist dev. + 2% city resort tax).
Which city has stricter fines for illegal short-term rentals?
Gatlinburg: $50/day per violation; permit suspension/revocation possible. Miami: $20,000 lien per violation by code enforcement. Both cities actively enforce STR regulations, so proper licensing is essential.
Do Gatlinburg and Miami have day limits for Airbnb?
Gatlinburg has no annual day limit. Miami has no annual day limit.
Which city is better for first-time Airbnb hosts — Gatlinburg or Miami?
For new hosts, consider the total cost of entry: Gatlinburg charges $200 (2-bedroom or fewer); $75 per additional bedroom for permits with 12.75% combined (7% state sales + 2.75% local sales + 3% hotel/motel tax) + 3% Sevier County lodging tax in taxes. Miami charges $150 city certificate + state DBPR license fee with 13% (6% state + 5% county tourist dev. + 2% city resort tax). Automatic tax collection in Gatlinburg and Miami makes compliance easier for beginners.