Gatlinburg vs Tampa

Tennessee Legal with Permit | Florida Legal with Permit

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
Tampa, Florida
Status Legal with Permit
Permit Fee $50 DBPR application + $170/year state license; county Business Tax Receipt required
Tax Rate ~13.5% combined (6% county tourist dev. + 6% state sales + 1.5% surtax)
Day Limit No limit
Renewal Annual
Platform Tax Yes
Max Fine Daily compounding fines for violations; amounts vary by infraction

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 →

Tampa Overview

No city-specific STR ordinance — state DBPR license and county Business Tax Receipt are primary requirements. Florida's 2011 preemption law limits local restrictions. STRs generally allowed in commercial and mixed-use zones.

Full Tampa guide →

Frequently Asked Questions

Is it easier to Airbnb in Gatlinburg or Tampa?
Gatlinburg is classified as "Legal with Permit" while Tampa is "Legal with Permit." Gatlinburg's permit fee is $200 (2-bedroom or fewer); $75 per additional bedroom compared to $50 DBPR application + $170/year state license; county Business Tax Receipt required in Tampa.
Which city has higher STR taxes — Gatlinburg or Tampa?
Gatlinburg charges 12.75% combined (7% state sales + 2.75% local sales + 3% hotel/motel tax) + 3% Sevier County lodging tax, while Tampa charges ~13.5% combined (6% county tourist dev. + 6% state sales + 1.5% surtax). 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. Tampa: Daily compounding fines for violations; amounts vary by infraction.