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Sevierville

Tennessee · United States
Active
Last updated: 2026-07-29  ·  Last verified: 2026-07-29  ·  Region: US

At a Glance — Sevierville Airbnb & STR Rules

RuleDetails
Regulatory StatusPermitted with registration
Permit / License RequiredYes
Tax RateCombined lodging tax approximately 12.75% across Sevier County area: 9.75% state and local sales tax + 3% county lodging tax. Airbnb collects/remits 9
Permit FeeCity of Sevierville: Initial operational permit application fee $150; annual renewal fee $50. Sevier County (unincorporated areas outside city limits)
PenaltiesOperating without a permit is a violation of City ordinances and County resolutions; non-compliance may result in fines and permit denial. Specific fi
Occupancy LimitSet per property based on fire/life safety inspection findings
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Sevierville Airbnb & Vacation Rental Regulation Overview

Sevierville Short-Term Rental Regulations Overview

Short-term rental operations in Sevierville, Tennessee are permitted under an active regulatory framework as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Yes. The associated permit fees are City of Sevierville: Initial operational permit application fee $150; annual renewal fee $50. Sevier.

Tax Requirements for Airbnb Hosts in Sevierville

Short-term rental operators in Sevierville should be aware of these tax obligations: Combined lodging tax approximately 12.75% across Sevier County area: 9.75% state and local sales tax + 3% county lodging tax. Airbnb collects/remits 9.75% automatically on platform bookings; 3% county lodging tax must be self-remitted monthly to Sevi.

Hosting Rules and Restrictions in Sevierville

Key operational rules for vacation rental hosts in Sevierville include: Occupancy limit: Set per property based on fire/life safety inspection findings.

Zoning and Location Requirements in Sevierville

Zoning considerations for short-term rentals in Sevierville: Properties within Sevierville city limits follow City of Sevierville ordinances. Properties in unincorporated Sevier County follow Sevier County STRU Permit Program. Jurisdiction determined by parcel . Density rules: No explicit density cap found in official sources reviewed..

Penalties for Non-Compliance in Sevierville

Hosts who fail to comply with Sevierville's short-term rental regulations may face enforcement action. Operating without a permit is a violation of City ordinances and County resolutions; non-compliance may result in fines and permit denial. Specific fine amounts per City of Sevierville municipal code .

Platform Obligations in Sevierville

Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Sevierville: Permit number and compliance documentation must be maintained. Airbnb collects applicable taxes automatically for city-limit properties on that platform. VRBO and direct booking hosts must self-remit .

Full Regulatory Details

Regulatory Status
Active
License / Registration
Yes
Tax Registration
Yes
Permit Fee
City of Sevierville: Initial operational permit application fee $150; annual renewal fee $50. Sevier County (unincorporated areas outside city limits): Annual STRU Inspection Permit fee — see Sevier County Fire Marshal's Office fee schedule (adopted June 26, 2023).
Occupancy Limit
Set per property based on fire/life safety inspection findings
Tax Rate
Combined lodging tax approximately 12.75% across Sevier County area: 9.75% state and local sales tax + 3% county lodging tax. Airbnb collects/remits 9.75% automatically on platform bookings; 3% county lodging tax must be self-remitted monthly to Sevier County Trustee by the 20th for VRBO and direct bookings.
Zoning Restrictions
Properties within Sevierville city limits follow City of Sevierville ordinances. Properties in unincorporated Sevier County follow Sevier County STRU Permit Program. Jurisdiction determined by parcel location, not mailing address — verify on Sevierville City Limits Verification Map or Sevier County GIS.
Density Rules
No explicit density cap found in official sources reviewed.
Platform Obligations
Permit number and compliance documentation must be maintained. Airbnb collects applicable taxes automatically for city-limit properties on that platform. VRBO and direct booking hosts must self-remit county lodging tax.
Compliance Notes
City of Sevierville: Annual Short-Term Rental Operational Permit required; application requires specific documentation, fee payment, and Fire Department life-safety inspection; permit must be renewed yearly. Sevier County (unincorporated): Annual STRU Inspection Permit required as of January 1, 2024; mandatory annual fire safety inspection by Sevier County Fire & Rescue (8 dedicated inspectors). Resolutions adopting codes (2023-06-09) and fee schedule (2023-06-10) passed June 26, 2023. Funds from Sevierville city permit go to the Sevierville Fire Department.
Effective Date
City of Sevierville: Ongoing annual program. Sevier County STRU Program: January 1, 2024 (Resolutions adopted June 26, 2023).
Key Notes
Sevierville sits in the Great Smoky Mountains tourism corridor. Two overlapping regulatory layers: City of Sevierville (within city limits) and Sevier County (unincorporated areas including Wears Valley). Hosts must first confirm which jurisdiction applies using the official city limits map. Tennessee's Short-Term Rental Unit Act (T.C.A. § 13-7-601 et seq.) provides statewide legacy protections for pre-existing STRs and limits outright local bans.
Penalties
Operating without a permit is a violation of City ordinances and County resolutions; non-compliance may result in fines and permit denial. Specific fine amounts per City of Sevierville municipal code and County fee schedule.
Additional Context
Sevier County has hired 8 full-time fire inspectors for the STRU Inspection Program, divided into geographic districts. The county has received very high application volume. Applications submitted via online portal at communityconnect.io/info/tn-seviercounty. Business license application for city properties: sevierville.forms.govos.com.
Sources
City of Sevierville Official STR Page: https://www.seviervilletn.org/467/Short-Term-Rentals
Sevier County STRU Program: https://www.seviercountytn.gov/news_detail_T2_R68.php
Sevier County STRU Deadline Extension Notice: https://seviercountytn.gov/news_detail_T2_R89.php
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Frequently Asked Questions

Is Airbnb legal in Sevierville?

Yes, Airbnb and short-term rentals are legal in Sevierville with proper registration and permits. City of Sevierville: Annual Short-Term Rental Operational Permit required; application requires specific documentation, fee payment, and Fire Department life-safety inspection; permit must be renewed

Do you need a permit for Airbnb in Sevierville?

Yes. Sevierville requires the following for short-term rental operation: Yes.

What taxes apply to short-term rentals in Sevierville?

Short-term rental hosts in Sevierville are subject to the following tax obligations: Combined lodging tax approximately 12.75% across Sevier County area: 9.75% state and local sales tax + 3% county lodging tax. Airbnb collects/remits 9.75% automatically on platform bookings; 3% county lodging tax must be self-remitted monthly to Sevier County Trustee by the 20th for VRBO and direct .

What are the penalties for illegal Airbnb hosting in Sevierville?

Hosts who operate without proper permits in Sevierville may face enforcement. Operating without a permit is a violation of City ordinances and County resolutions; non-compliance may result in fines and permit denial. Specific fine amounts per City of Sevierville municipal code and County fee schedule..

What are the key STR compliance requirements in Sevierville?

Sevierville sits in the Great Smoky Mountains tourism corridor. Two overlapping regulatory layers: City of Sevierville (within city limits) and Sevier County (unincorporated areas including Wears Valley). Hosts must first confirm which jurisdiction applies using the official city limits map. Tennessee's Short-Term Rental Unit Act (T.C.A. § 13-7-601 et seq.) provides statewide legacy protections fo

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