Gatlinburg vs Portland

Tennessee Legal with Permit | Oregon Legal but Limited

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
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.

Permits & Licensing

Gatlinburg charges $200 (2-bedroom or fewer); $75 per additional bedroom for STR licensing, while Portland charges $65 (Type A single dwelling); $105 (Type A multi-dwelling). Gatlinburg renewal is annual, and Portland renewal is every 2 years. Overall, Gatlinburg has a more permissive regulatory environment (Legal with Permit) compared to Portland (Legal but Limited).

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 Portland, hosts pay 11.5% Transient Lodging Tax (6% city + 5.5% county) + 3% TID + 1.5% state. 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 Portland, violations can result in Up to $26,201 across five violation types; permit revocation with 2-year ban. 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 →

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.

Contact: Portland Permitting & Development — (503) 823-2633

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. Overall, Gatlinburg has a more host-friendly regulatory environment.
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.
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. Both cities actively enforce STR regulations, so proper licensing is essential.
Do Gatlinburg and Portland have day limits for Airbnb?
Gatlinburg has no annual day limit. Portland has no annual day limit.
Which city is better for first-time Airbnb hosts — Gatlinburg or Portland?
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. Portland charges $65 (Type A single dwelling); $105 (Type A multi-dwelling) with 11.5% Transient Lodging Tax (6% city + 5.5% county) + 3% TID + 1.5% state. Automatic tax collection in Gatlinburg and Portland makes compliance easier for beginners.