Gatlinburg vs Philadelphia
Tennessee Legal with Permit | Pennsylvania Legal with Permit
Disclaimer: General information only — not legal advice. Verify with your local government.
| Requirement | Gatlinburg, Tennessee | Philadelphia, Pennsylvania |
|---|---|---|
| Legality Status | Legal with Permit | Legal with Permit |
| Permit Fee | $200 (2-bedroom or fewer); $75 per additional bedroom | $50 Limited Lodging license |
| Tax Rate | 12.75% combined (7% state sales + 2.75% local sales + 3% hotel/motel tax) + 3% Sevier County lodging tax | 8.5% Hotel Tax + sales tax |
| Annual Day Limit | No limit | 180 days/year |
| Renewal Interval | Annual | Annual |
| Platform Remits Taxes | Yes | Yes |
| Max Fine Example | $50/day per violation; permit suspension/revocation possible | $300/day for unlicensed rental |
| Verdict | Both cities have comparable STR regulatory environments. | |
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
Philadelphia, Pennsylvania
Status Legal with Permit
Permit Fee $50 Limited Lodging license
Tax Rate 8.5% Hotel Tax + sales tax
Day Limit 180 days/year
Renewal Annual
Platform Tax Yes
Max Fine $300/day for unlicensed rental
Both cities have comparable STR regulatory environments.
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 →Philadelphia Overview
Limited Lodging license required. Primary residence only, capped at 180 days/year for unhosted rentals. Hosted (owner-present) stays have no day cap. Must carry liability insurance.
Full Philadelphia guide →Frequently Asked Questions
Is it easier to Airbnb in Gatlinburg or Philadelphia?
Gatlinburg is classified as "Legal with Permit" while Philadelphia is "Legal with Permit." Gatlinburg's permit fee is $200 (2-bedroom or fewer); $75 per additional bedroom compared to $50 Limited Lodging license in Philadelphia.
Which city has higher STR taxes — Gatlinburg or Philadelphia?
Gatlinburg charges 12.75% combined (7% state sales + 2.75% local sales + 3% hotel/motel tax) + 3% Sevier County lodging tax, while Philadelphia charges 8.5% Hotel Tax + 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. Philadelphia: $300/day for unlicensed rental.