Gatlinburg vs New Orleans: Short-Term Rental Rules Compared (2026)
Gatlinburg is currently "allowed with permit" while New Orleans is "restricted". 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 | New Orleans, LA |
|---|---|---|
| Legal status | Allowed with permit | Restricted |
| Permit required | Yes | Yes |
| Permit name | Tourist Residency Permit | Non-Commercial Short-Term Rental (NSTR) Owner Permit (residential zones); Commercial Short-Term Rental (CSTR) Owner Permit (commercial/mixed-use zones); plus a separate STR Operator Permit |
| Permit fee | $200 | $500 |
| Renewal | Annual | Annual |
| Primary residence only | No | No |
| Owner occupancy required | No | No |
| Night cap / year | None found | None found |
| Minimum stay | None found | None found |
| Total occupancy taxes | ~14% | ~16.75% |
| 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 →New Orleans, LA
Short-term rentals are legal in New Orleans only with a city STR Owner permit plus a separate Operator permit: residential properties need a Non-Commercial (NSTR) owner permit ($500/yr plus $50 application fee), awarded by quarterly lottery with a hard cap of one NSTR or B&B per city square, and a permitted operator must live on site during every guest stay. STRs are banned in most of the French Quarter and in the Garden District, each owner may hold only one STR permit, and the city has accepted no new Commercial (CSTR) applications since June 8, 2023; since June 2025 platforms like Airbnb must verify a valid city permit before allowing bookings. Always confirm current requirements with the city before operating.
Full New Orleansrules, playbook & sources →Informational only — not legal, tax, or financial advice. Rules change frequently in both markets; verify current requirements with each jurisdiction before operating.