Gatlinburg sits at the entrance to Great Smoky Mountains National Park, and cabin rentals with hot tubs, game rooms and mountain views drive the market. Cabins may sit inside Gatlinburg city limits, in Pigeon Forge or Sevierville, or in unincorporated Sevier County, and each has its own licensing.
As of 2026, the City of Gatlinburg requires an overnight rental to have a city business license, a Sevier County business license, a Tennessee Department of Revenue tax account and a city Tourist Residency Permit. Zoning decides whether a home can be a tourist residence, so check with the city planning office before buying.
Outside city limits, Sevier County has required an annual short-term rental permit since January 1, 2024. The county lists $250 a year for units sleeping 12 or fewer, plus $25 per extra occupant for larger cabins, with annual life safety inspections covering smoke and CO alarms, escape routes and electrical.
In Gatlinburg, guests pay 12.75% in tax: 3% city hotel tax and 9.75% state and local sales tax. The city says Airbnb and Vrbo typically collect these, but owners must still pay the 1.25% gross receipts tax themselves. Unincorporated county cabins pay a county lodging tax instead. Confirm with the city and county.
Published local pricing is limited. One Sevierville cleaning company advertises vacation rental turnovers from $125 and cabin cleans from $150. HomeGuide's 2026 national figures put hot tub cleaning at an added $25 to $50 per turnover, and many Smokies cabins drain and refill tubs between guests. Expect higher quotes for large cabins, steep and narrow mountain roads, long drives between properties, game rooms and pool tables, and winter ice.
October leaf season is the busiest time, followed by summer and the Christmas holiday stretch. January and February are slower. Back-to-back weekend turnovers across many cabins strain local cleaning crews in October, so lock in your schedule by late summer.
No. The city says platforms usually collect the hotel and sales taxes but not the 1.25% gross receipts tax, which the owner must pay.
Yes. Since 2024, unincorporated Sevier County requires an annual permit and inspection.
For Smokies cabins, hot tubs are a major guest expectation. Budget for proper care at every turnover.
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