Gatlinburg vs Park City

Tennessee Legal with Permit | Utah Legal with Permit

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
Park City, Utah
Status Legal with Permit
Permit Fee $149 administrative fee + $28.74/bedroom (annual)
Tax Rate ~8.6% combined (state + local sales + 1% municipal TRT + 0.32% state TRT)
Day Limit No limit
Renewal Annual
Platform Tax Yes
Max Fine Daily fines per violation; license revocation for repeat offenses

Both cities have comparable STR regulatory environments.

Permits & Licensing

Gatlinburg charges $200 (2-bedroom or fewer); $75 per additional bedroom for STR licensing, while Park City charges $149 administrative fee + $28.74/bedroom (annual). Gatlinburg renewal is annual, and Park City renewal is annual. Both cities share a similar regulatory stance, classified as "Legal with Permit."

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 Park City, hosts pay ~8.6% combined (state + local sales + 1% municipal TRT + 0.32% state TRT). 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 Park City, violations can result in Daily fines per violation; license revocation for repeat offenses. 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 →

Park City Overview

Nightly Rental License required; only certain zones allow STRs (e.g., Old Town, Canyons Village). Areas like Prospector and Meadows Estates prohibit nightly rentals. Must pass building inspection and designate 24/7 local contact.

Contact: Park City Finance Department — (435) 615-5231

Full Park City guide →

Frequently Asked Questions

Is it easier to Airbnb in Gatlinburg or Park City?
Gatlinburg is classified as "Legal with Permit" while Park City is "Legal with Permit." Gatlinburg's permit fee is $200 (2-bedroom or fewer); $75 per additional bedroom compared to $149 administrative fee + $28.74/bedroom (annual) in Park City. Both cities have comparable regulatory frameworks.
Which city has higher STR taxes — Gatlinburg or Park City?
Gatlinburg charges 12.75% combined (7% state sales + 2.75% local sales + 3% hotel/motel tax) + 3% Sevier County lodging tax, while Park City charges ~8.6% combined (state + local sales + 1% municipal TRT + 0.32% state TRT).
Which city has stricter fines for illegal short-term rentals?
Gatlinburg: $50/day per violation; permit suspension/revocation possible. Park City: Daily fines per violation; license revocation for repeat offenses. Both cities actively enforce STR regulations, so proper licensing is essential.
Do Gatlinburg and Park City have day limits for Airbnb?
Gatlinburg has no annual day limit. Park City has no annual day limit.
Which city is better for first-time Airbnb hosts — Gatlinburg or Park City?
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. Park City charges $149 administrative fee + $28.74/bedroom (annual) with ~8.6% combined (state + local sales + 1% municipal TRT + 0.32% state TRT). Automatic tax collection in Gatlinburg and Park City makes compliance easier for beginners.