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Sevierville permits STR broadly, with the same Smokies-corridor STR-friendly posture as Gatlinburg and Pigeon Forge. Allowed in all residential and commercial zones. The Wears Valley unincorporated area between Pigeon Forge and Townsend falls under Sevier County direct jurisdiction (not city limits) and has its own permit pathway. Confirm whether your parcel is in the Sevierville city limits vs unincorporated Sevier County before applying.
Operators must hold a short-term rental permit before listing. See the official permit portal.
Sevierville requires a city business tax certificate plus designated 24/7 local responsible-party contact and life-safety self-certification. Annual renewal. Sevier County's tourism development tax assessments apply on top. Code enforcement primarily complaint-driven. Per the 2018 TN STR Unit Act, the city cannot impose zoning-class restrictions targeting STR use — enforcement focuses on health/safety standards and tax compliance.
Combined short-term lodging tax in Sevierville 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% + Sevierville city tax 3.5% — combined ~13.25% on transient lodging
Verify the current combined rate via the Utah State Tax Commission before remitting — rates drift quarterly.
STR regulations vary by jurisdiction. Compare Sevierville against nearby markets.