Gatlinburg vs Santa Fe
Tennessee Legal with Permit | New Mexico Legal but Limited
Disclaimer: General information only — not legal advice. Verify with your local government.
| Requirement | Gatlinburg, Tennessee | Santa Fe, New Mexico |
|---|---|---|
| Legality Status | Legal with Permit | Legal but Limited |
| Permit Fee | $200 (2-bedroom or fewer); $75 per additional bedroom | $100 one-time application + $325/year permit and business license |
| Tax Rate | 12.75% combined (7% state sales + 2.75% local sales + 3% hotel/motel tax) + 3% Sevier County lodging tax | ~8.44% gross receipts tax + 7.1% lodgers' tax |
| Annual Day Limit | No limit | No limit |
| Renewal Interval | Annual | Annual |
| Platform Remits Taxes | Yes | Yes |
| Max Fine Example | $50/day per violation; permit suspension/revocation possible | Up to $500/day for operating without permit |
| 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
Santa Fe, New Mexico
Status Legal but Limited
Permit Fee $100 one-time application + $325/year permit and business license
Tax Rate ~8.44% gross receipts tax + 7.1% lodgers' tax
Day Limit No limit
Renewal Annual
Platform Tax Yes
Max Fine Up to $500/day for operating without permit
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 →Santa Fe Overview
Residential zone STRs capped at 1,000 citywide permits; one per person; must be 50+ feet from another STR. Rentals limited to once per 7-day period (except Nov 15–Jan 15). Local operator must respond within 1 hour.
Full Santa Fe guide →Frequently Asked Questions
Is it easier to Airbnb in Gatlinburg or Santa Fe?
Gatlinburg is classified as "Legal with Permit" while Santa Fe is "Legal but Limited." Gatlinburg's permit fee is $200 (2-bedroom or fewer); $75 per additional bedroom compared to $100 one-time application + $325/year permit and business license in Santa Fe.
Which city has higher STR taxes — Gatlinburg or Santa Fe?
Gatlinburg charges 12.75% combined (7% state sales + 2.75% local sales + 3% hotel/motel tax) + 3% Sevier County lodging tax, while Santa Fe charges ~8.44% gross receipts tax + 7.1% lodgers' 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. Santa Fe: Up to $500/day for operating without permit.