Short-term rental permit cost in Pigeon Forge, TN

Combined lodging tax: 12.25% of revenue. Charged on what you earn, so it is not in the totals above.

2 figures are not yet verified against the city (STR permit / registration, Inspection). They are left out of the total rather than counted as zero, so the real first-year cost is higher than shown.

Conditions attached

• No cap on the number of permits. But the R-1 (low density residential) district is closed to new short-term rentals: only properties already used as a short-term rental on or before August 13, 2018 (and which remitted lodging taxes for at least six of the preceding twelve months) may be permitted there, under Zoning Ordinance Section 511 (Ord. 1065, 8/13/2018). In R-2 (high density residential) and higher, a tourist residence is a permitted use subject to planning commission site plan approval (Sec. 702.6), with no Section 511 operating permit.
• In areas zoned to permit overnight rentals (Zoning classification R-2 and higher) drawings, plans, and specifications... shall bear the seal of an architect or engineer registered in the State of Tennessee. Only for R-1 properties already rented short-term on or before August 13, 2018: a Short-term Rental Operating Permit (Zoning Ordinance Sec. 511) costs $300 to apply and $100 a year to renew, and is valid for one calendar year; these fees do not apply to a property in R-2 or higher.

Source: https://www.cityofpigeonforgetn.gov/226/Building-Department
Checked 2026-10-04