Cross-referenced against 3 official sources — municipal codes, planning-department pages, and government registries.
In unincorporated Sevier County, short-term rentals are regulated under Article XIV of the Zoning Resolution, requiring a one-time $250 permit and annual renewals. Hosts must strictly adhere to occupancy limits based on septic system capacity and collect a 3% local Hotel/Motel tax in addition to state sales tax.
To host an Airbnb in unincorporated Sevier County (areas outside city limits like the Smokies), you must apply for a county STR permit and pass a fire inspection. Your occupancy will be capped based on how many bedrooms your septic system is rated for. While the big platforms collect state sales tax, you are personally responsible for sending the 3% local Hotel/Motel tax to the Sevier County Trustee every month. You cannot use RVs or tents as rentals on your property.
Regulatory information is AI-researched from public city/county codes for educational purposes. Details may be outdated or incomplete. Always verify requirements directly with your city/county planning department before operating a short-term rental.
Researched & verified by Learn STR at GoStudioM