Pigeon Forge Short-Term Rental Regulations
| Permit | ✓ Required — Short-Term Rental (STR) Permit ($300) |
| Primary Residence | Not required |
| Annual Day Limit | No limit |
| Tax Rate | 12.25% |
| Max Penalty | Not publicly specified |
| Insurance | Not required |
New to short-term rentals? Jump to the compliance checklist →
Permit & Licensing
Short-Term Rental (STR) Permit
| Fee | Amount |
|---|---|
| Initial cost | $300 |
| Renewal | $300 / Annual |
This permit type does not require primary residence.
Application Process
Submit STR application to Community Development Office (3211 Rena Street). Fire and safety inspection required. Verify zoning compliance before applying. City and county business licenses also required ($15 each).
Tax Obligations
| Tax | Rate | Authority |
|---|---|---|
| Tennessee State Sales Tax | 7% | Tennessee Department of Revenue |
| Local Option Sales Tax (Sevier County) | 2.75% | Sevier County |
| Pigeon Forge Hotel/Motel Tax | 2.5% | City of Pigeon Forge |
Combined rate: 12.25% of gross rental income.
Collection: Airbnb auto-collects 9.75% state and local sales taxes. Hosts self-remit 2.5% city hotel/motel tax. VRBO hosts must self-collect and remit all taxes.
Filing: Monthly. City hotel/motel tax due by 20th of month following service. State sales tax filed with Tennessee Dept. of Revenue on assigned schedule (monthly/quarterly/annual). Register with Tennessee Dept. of Revenue before collecting taxes.
Rental Limits
Pigeon Forge does not impose an annual cap on the number of nights you can rent.
Occupancy & Density Limits
Maximum 12 persons per property. Calculated as 2 guests per bed, 2 beds per room.
Zoning & Restrictions
STRs in R-1 zones restricted to properties that were operating as STRs on or before August 13, 2018 (grandfathered). New STR investments limited to R-2 and higher zoning classifications. All STR buildings in R-2+ zones must have architect/engineer-stamped plans.
Insurance & Safety
Safety & Operating Requirements
- Fire and safety inspection required before permit issuance
- Smoke alarms required
- Carbon monoxide detectors required
- 5-pound fire extinguishers required
- 24/7 local contact person required
- Permit number displayed prominently on property
Penalties for Non-Compliance
Violations may result in warning notices, fines, permit suspension, permit revocation, and prohibition of future permits. Operating without a permit constitutes a violation under city ordinance.
Platform Requirements
- Airbnb automatically collects 9.75% state and local sales taxes. Hosts must separately collect and remit the 2.5% city hotel/motel tax. VRBO does not collect taxes automatically
- Operators must handle all collection and remittance.
Compliance Checklist
Follow these steps to legally operate a short-term rental in Pigeon Forge:
- Meet safety requirements. Fire and safety inspection required before permit issuance. Smoke alarms required. Carbon monoxide detectors required. 5-pound fire extinguishers required. 24/7 local contact person required. Permit number displayed prominently on property.
- Apply for Short-Term Rental (STR) Permit. Submit application + $300 fee.
- Register for tax accounts. Set up hotel occupancy tax accounts with the city tax authority.
- Collect and remit taxes. 12.25% on all bookings.
- Renew annually. $300 renewal fee.