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Gatlinburg, TN: lodging tax and rental rules

Last checked Oct 26, 2026 from official sources. Not tax advice.

Own a rental in Gatlinburg, TN? See in two minutes what you owe and whether your platform already pays it. Free, private, no sign-up.

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Lodging tax3% City of Gatlinburg hotel/motel tax plus 9.75% sales tax, or 12.75% on the guest’s bill. The city also charges a 1.25% gross receipts tax on your total gross sales.
Does Airbnb or Vrbo collect it?The City says online marketplaces such as Airbnb and Vrbo collect and remit the sales tax and the hotel/motel tax. They will not remit Gatlinburg’s 1.25% gross receipts tax for you.
What you still doFile the city gross receipts tax return yourself, and file all taxes on direct bookings.
Registration / permitA City of Gatlinburg business license and a Tennessee sales tax number for the rental. County license: Confirm with county.
County-level detailOutside city limits, the county’s 3% lodging tax applies instead: see the Sevier County guide.

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