Gatlinburg vs Portland
Tennessee Legal with Permit | Oregon Legal but Limited
Disclaimer: General information only — not legal advice. Verify with your local government.
| Requirement | Gatlinburg, Tennessee | Portland, Oregon |
|---|---|---|
| Legality Status | Legal with Permit | Legal but Limited |
| Permit Fee | $200 (2-bedroom or fewer); $75 per additional bedroom | $65 (Type A single dwelling); $105 (Type A multi-dwelling) |
| Tax Rate | 12.75% combined (7% state sales + 2.75% local sales + 3% hotel/motel tax) + 3% Sevier County lodging tax | 11.5% Transient Lodging Tax (6% city + 5.5% county) + 3% TID + 1.5% state |
| 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 | Up to $26,201 across five violation types; permit revocation with 2-year ban |
| 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
Portland, Oregon
Status Legal but Limited
Permit Fee $65 (Type A single dwelling); $105 (Type A multi-dwelling)
Tax Rate 11.5% Transient Lodging Tax (6% city + 5.5% county) + 3% TID + 1.5% state
Day Limit No limit
Renewal Every 2 years
Platform Tax Yes
Max Fine Up to $26,201 across five violation types; permit revocation with 2-year ban
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 →Portland Overview
Only accessory (hosted) short-term rentals allowed; resident must occupy the dwelling at least 270 days/year. Type A permits allow up to 2 bedrooms and 5 guests. Whole-home unhosted rentals are prohibited.
Full Portland guide →Frequently Asked Questions
Is it easier to Airbnb in Gatlinburg or Portland?
Gatlinburg is classified as "Legal with Permit" while Portland is "Legal but Limited." Gatlinburg's permit fee is $200 (2-bedroom or fewer); $75 per additional bedroom compared to $65 (Type A single dwelling); $105 (Type A multi-dwelling) in Portland.
Which city has higher STR taxes — Gatlinburg or Portland?
Gatlinburg charges 12.75% combined (7% state sales + 2.75% local sales + 3% hotel/motel tax) + 3% Sevier County lodging tax, while Portland charges 11.5% Transient Lodging Tax (6% city + 5.5% county) + 3% TID + 1.5% state. 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. Portland: Up to $26,201 across five violation types; permit revocation with 2-year ban.