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.

Permits & Licensing

Gatlinburg charges $200 (2-bedroom or fewer); $75 per additional bedroom for STR licensing, while Tampa charges $50 DBPR application + $170/year state license; county Business Tax Receipt required. Gatlinburg renewal is annual, and Tampa renewal is annual. Both cities share a similar regulatory stance, classified as "Legal with Permit."

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 Tampa, hosts pay ~13.5% combined (6% county tourist dev. + 6% state sales + 1.5% surtax). 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 Tampa, violations can result in Daily compounding fines for violations; amounts vary by infraction. 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 →

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.

Contact: Tampa Land Development Coordination — (813) 274-3100

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. Both cities have comparable regulatory frameworks.
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).
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. Both cities actively enforce STR regulations, so proper licensing is essential.
Do Gatlinburg and Tampa have day limits for Airbnb?
Gatlinburg has no annual day limit. Tampa has no annual day limit.
Which city is better for first-time Airbnb hosts — Gatlinburg or Tampa?
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. Tampa charges $50 DBPR application + $170/year state license; county Business Tax Receipt required with ~13.5% combined (6% county tourist dev. + 6% state sales + 1.5% surtax). Automatic tax collection in Gatlinburg and Tampa makes compliance easier for beginners.