Business

Licenses, lodging tax and rental permits, the County's open bids, and the chambers and partners that work with businesses here.

The Old Mill in Pigeon Forge, built about 1830, lit at night
Photo: Martin Kraft, CC BY-SA 4.0

Partners

Local Chambers of Commerce

Economic Development

Tourism

Own a cabin or rental here?

Overnight rentals outside the limits of Sevierville, Pigeon Forge, Gatlinburg and Pittman Center have steps with several County offices and the State.

Register a short-term rental

  1. Business license

    You are required to obtain a business license with Sevier County.

    202E County Clerk

  2. Short-term rental permit and inspection

    As of January 1, 2024, all short-term rental units in Sevier County outside of city limits are required to have an annual permit issued, followed by a yearly inspection.

  3. Lodging tax

    The tax payment is due by the 20th of each month for the previous month. For instance, April tax is due by May 20th.

    212W County Trustee

  4. State sales tax

    You are required to register with the State Of Tennessee to remit sales tax in the amount of 9.75%.

  5. Guests' trash

    Additionally, all visitors staying in overnight rentals must take their waste to the Center View Multipurpose Convenience Center or Wears Valley Multipurpose Convenience Center.

    Solid Waste

  6. Voting where you own property

    If a person owns property within the city limits of a city that allows for non-resident property rights voting in its charter but does not actually live within that particular city limit, he/she still has the right to participate in that city’s municipal election, provided that specific property is registered with the Election Commission.

    Election Commission