Tax Obligations
Short-term rental hosts in Gatlinburg are subject to several tax obligations. Understanding these requirements is essential for compliance.
Tax Rate
12.75% combined (7% state sales + 2.75% local sales + 3% hotel/motel tax) + 3% Sevier County lodging tax
Platform Tax Collection
Major platforms like Airbnb and VRBO automatically collect and remit applicable taxes on behalf of hosts in Gatlinburg. However, hosts should verify that all required taxes are being collected and maintain their own records.
Permit Fees
In addition to ongoing tax obligations, hosts must pay $200 (2-bedroom or fewer); $75 per additional bedroom for their STR license, renewed annual.