Gatlinburg vs Las Vegas: Short-Term Rental Rules Compared (2026)
Gatlinburg is currently "allowed with permit" while Las Vegas is "primary residence only". The bigger difference is eligibility: Las Vegas restricts rentals to the host's own residence, while Gatlinburg permits dedicated rentals. On cost, Gatlinburg is the cheaper market to license ($200 vs $500). Full verified details for both markets below — always confirm current requirements with each jurisdiction.
Side by side
| Rule | Gatlinburg, TN | Las Vegas, NV |
|---|---|---|
| Legal status | Allowed with permit | Primary residence only |
| Permit required | Yes | Yes |
| Permit name | Tourist Residency Permit | Short-Term Residential Rental business license (with Conditional Use Verification) |
| Permit fee | $200 | $500 |
| Renewal | Annual | Annual |
| Primary residence only | No | Yes |
| Owner occupancy required | No | Yes |
| Night cap / year | None found | None found |
| Minimum stay | None found | 1 night(s) |
| Total occupancy taxes | ~14% | ~13% |
| Last verified | July 10, 2026 | July 10, 2026 |
Compare guest tax loads
Switch between the two markets to see itemized occupancy taxes on the same stay.
| Gross rent | $450.00 |
| Tennessee state sales tax (7%)· collection varies | $31.50 |
| Sevier County local option sales tax (2.75%)· collection varies | $12.38 |
| City of Gatlinburg hotel/motel occupancy privilege tax (3%)· collection varies | $13.50 |
| City of Gatlinburg gross receipts privilege tax (1.25%)· host remits | $5.63 |
| Total tax (14%) | $63.00 |
| Guest pays | $513.00 |
Estimate only. Platform collection varies by listing site and agreement; verify rates with the taxing authorities.
Gatlinburg, TN
Short-term rentals (called 'tourist residences') are legal and common in Gatlinburg, but every unit rented for less than 30 days must hold an annual city Tourist Residency Permit ($200 base covering two bedrooms, plus $75 per additional bedroom) and pass an annual fire/building inspection. There is no owner-occupancy rule, unit cap, or night cap; the single biggest restriction is zoning — tourist residences are prohibited in the R-1A and R-2A residential districts, while allowed in R-1, R-2, R-3 and the commercial districts. Guests pay 12.75% in lodging taxes (7% state sales + 2.75% county sales + 3% city occupancy tax), and operators also owe the city's 1.25% gross receipts privilege tax. Always confirm current requirements with the city before operating.
Full Gatlinburgrules, playbook & sources →Las Vegas, NV
The city of Las Vegas allows short-term rentals (stays under 31 consecutive days) only with a Short-Term Residential Rental business license, which requires a free Conditional Use Verification, a Code Enforcement home inspection, and a $500 annual license fee. The biggest restriction is that the home must be the owner's primary residence and 'owner-occupied' throughout every rental period -- the owner must actually reside and sleep on site while guests stay -- and the unit may have no more than three bedrooms, must sit at least 660 feet from any other short-term rental and 2,500 feet from a resort hotel, and is barred from apartment buildings and several master-planned areas such as Summerlin. Unlicensed operators face civil fines of $1,000 to $10,000 per violation, assessable per day. Always confirm current requirements with the city before operating.
Full Las Vegasrules, playbook & sources →Informational only — not legal, tax, or financial advice. Rules change frequently in both markets; verify current requirements with each jurisdiction before operating.