Gatlinburg vs Salt Lake City

Tennessee Legal with Permit | Utah Effectively Banned

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
Salt Lake City, Utah
Status Effectively Banned
Permit Fee Contact city for current details
Tax Rate ~12.17% combined (state + local sales + county TRT + municipal TRT)
Day Limit No limit
Renewal Annual
Platform Tax Yes
Max Fine Contact city for current details; violations may incur daily fines

Gatlinburg has more favorable STR regulations overall.

Permits & Licensing

Gatlinburg charges $200 (2-bedroom or fewer); $75 per additional bedroom for STR licensing, while Salt Lake City charges Contact city for current details. Gatlinburg renewal is annual, and Salt Lake City renewal is annual. Overall, Gatlinburg has a more permissive regulatory environment (Legal with Permit) compared to Salt Lake City (Effectively Banned).

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 Salt Lake City, hosts pay ~12.17% combined (state + local sales + county TRT + municipal 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 Salt Lake City, violations can result in Contact city for current details; violations may incur daily fines. 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 →

Salt Lake City Overview

Traditional STRs (Airbnb-style) are prohibited in all residential zones. Short-term lodging is only permitted in downtown and mixed-use zoning districts, where operators must meet hotel/motel-class licensing and building standards.

Contact: Salt Lake City Planning Division — (801) 535-7700

Full Salt Lake City guide →

Frequently Asked Questions

Is it easier to Airbnb in Gatlinburg or Salt Lake City?
Gatlinburg is classified as "Legal with Permit" while Salt Lake City is "Effectively Banned." Gatlinburg's permit fee is $200 (2-bedroom or fewer); $75 per additional bedroom compared to Contact city for current details in Salt Lake City. Overall, Gatlinburg has a more host-friendly regulatory environment.
Which city has higher STR taxes — Gatlinburg or Salt Lake City?
Gatlinburg charges 12.75% combined (7% state sales + 2.75% local sales + 3% hotel/motel tax) + 3% Sevier County lodging tax, while Salt Lake City charges ~12.17% combined (state + local sales + county TRT + municipal TRT).
Which city has stricter fines for illegal short-term rentals?
Gatlinburg: $50/day per violation; permit suspension/revocation possible. Salt Lake City: Contact city for current details; violations may incur daily fines. Both cities actively enforce STR regulations, so proper licensing is essential.
Do Gatlinburg and Salt Lake City have day limits for Airbnb?
Gatlinburg has no annual day limit. Salt Lake City has no annual day limit.
Which city is better for first-time Airbnb hosts — Gatlinburg or Salt Lake 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. Salt Lake City charges Contact city for current details with ~12.17% combined (state + local sales + county TRT + municipal TRT). Automatic tax collection in Gatlinburg and Salt Lake City makes compliance easier for beginners.