Gatlinburg vs New York City
Tennessee Legal with Permit | New York Effectively Banned
Disclaimer: General information only — not legal advice. Verify with your local government.
| Requirement | Gatlinburg, Tennessee | New York City, New York |
|---|---|---|
| Legality Status | Legal with Permit | Effectively Banned |
| Permit Fee | $200 (2-bedroom or fewer); $75 per additional bedroom | $145 registration fee (OSE) |
| Tax Rate | 12.75% combined (7% state sales + 2.75% local sales + 3% hotel/motel tax) + 3% Sevier County lodging tax | 5.875% hotel room occupancy tax + state/city sales tax |
| Annual Day Limit | No limit | No limit |
| Renewal Interval | Annual | Every 2 years |
| Platform Remits Taxes | Yes | Yes |
| Max Fine Example | $50/day per violation; permit suspension/revocation possible | $5,000 first offense; up to $7,500 for subsequent violations |
| 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
New York City, New York
Status Effectively Banned
Permit Fee $145 registration fee (OSE)
Tax Rate 5.875% hotel room occupancy tax + state/city sales tax
Day Limit No limit
Renewal Every 2 years
Platform Tax Yes
Max Fine $5,000 first offense; up to $7,500 for subsequent 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 →New York City Overview
Local Law 18 (2023) requires hosts to register with OSE, be present during stays, and limits guests to 2. Entire-apartment rentals under 30 days are effectively banned. Only hosted stays with the owner present are permitted.
Full New York City guide →Frequently Asked Questions
Is it easier to Airbnb in Gatlinburg or New York City?
Gatlinburg is classified as "Legal with Permit" while New York City is "Effectively Banned." Gatlinburg's permit fee is $200 (2-bedroom or fewer); $75 per additional bedroom compared to $145 registration fee (OSE) in New York City.
Which city has higher STR taxes — Gatlinburg or New York City?
Gatlinburg charges 12.75% combined (7% state sales + 2.75% local sales + 3% hotel/motel tax) + 3% Sevier County lodging tax, while New York City charges 5.875% hotel room occupancy tax + state/city sales tax. 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. New York City: $5,000 first offense; up to $7,500 for subsequent violations.