Sevierville Short-Term Rental Regulations

Verified as of 2026-08-09
Disclaimer
This information is provided for general informational purposes only and does not constitute legal, tax, or regulatory advice. Short-term rental regulations change frequently. Always verify current requirements with your local government before listing your property or making investment decisions.
Key Requirements at a Glance
Permit ✓ Required
Permit renewal Period: annual
Tax Tennessee State Sales Tax: 7%
Lodging Tax: 3%

New to short-term rentals? Jump to the compliance checklist →

Permit & Licensing

Short-term Rental Permit

Application Process

The application process requires specific documentation to be submitted, a fee payment, and a life-safety inspection of the property by the Fire Department. To apply for a permit, visit www.MGOconnect.org

Tax Obligations

TaxRateAuthority
Tennessee State Sales Tax 7% Tennessee Department of Revenue
Lodging Tax 3% City of Sevierville

Safety

Compliance Checklist

  1. Meet the safety requirements
    • Life-safety inspection of the property by the Fire Department
  2. Apply for the permit
    • How to apply: The application process requires specific documentation to be submitted, a fee payment, and a life-safety inspection of the property by the Fire Department. To apply for a permit, visit www.MGOconnect.org
  3. Register for tax
    • Tennessee State Sales Tax: register with Tennessee Department of Revenue
    • Lodging Tax: register with City of Sevierville
  4. Renew your permit
    • Renewal period: annual

Frequently Asked Questions

Do you need a permit to run a short-term rental in Sevierville?

Yes.

Permit: Short-term Rental Permit

How to apply: The application process requires specific documentation to be submitted, a fee payment, and a life-safety inspection of the property by the Fire Department. To apply for a permit, visit www.MGOconnect.org

How much does a short-term rental permit cost in Sevierville?

Renewal period (Short-term Rental Permit): annual

What taxes do you pay on a short-term rental in Sevierville?

Tennessee State Sales Tax: 7%

Lodging Tax: 3%

Official Sources

  1. Short-Term Rentals | Sevierville, TN
  2. Local Occupancy Tax Rates | Tennessee Department of Revenue
  3. City of Sevierville - Hospitality Tax
  4. Local Sales Tax | Tennessee Department of Revenue
  5. Due Dates and Tax Rates | Sales and Use Tax | Tennessee Department of Revenue
  6. Taxation of Short-Term Rental Units (June 2025) | Tennessee Department of Revenue
  7. Information to Know for your Short-Term Rental | City of Sevierville Fire Department