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Pigeon Forge permits STR broadly across all residential and commercial zones. The Sevier County / Smokies corridor (Pigeon Forge + Gatlinburg + Sevierville + Wears Valley) is the country's densest STR market by listings-per-resident and the city ordinances reflect that economy. As with Gatlinburg, the 2018 TN STR Unit Act prevents the city from imposing zoning-class bans on STRs.
Operators must hold a short-term rental permit before listing. See the official permit portal.
Pigeon Forge requires a city business tax certificate + designated local responsible-party contact + life-safety self-certification. Annual renewal. Operating without certification: $500+ per violation + back-tax assessment. Sevier County's separate tourism development tax assessments apply on top of the city tax — register with both the City of Pigeon Forge AND Sevier County Trustee's Office. Code enforcement is primarily complaint-driven (noise, parking) rather than zoning-driven.
Combined short-term lodging tax in Pigeon Forge is approximately 13.250% of gross nightly revenue (state sales + state TRT + local TRT + applicable resort/city options).
Tennessee State sales tax 7% + Sevier County local option 2.75% + Pigeon Forge city tax 3.5% — combined ~13.25% on transient lodging (plus Sevier County separate tourism assessments)
Verify the current combined rate via the Utah State Tax Commission before remitting — rates drift quarterly.
STR regulations vary by jurisdiction. Compare Pigeon Forge against nearby markets.