Gatlinburg vs Scottsdale: Short-Term Rental Rules Compared (2026)
Gatlinburg is currently "allowed with permit" while Scottsdale is "allowed with permit". On cost, Gatlinburg is the cheaper market to license ($200 vs $250). Full verified details for both markets below — always confirm current requirements with each jurisdiction.
Side by side
| Rule | Gatlinburg, TN | Scottsdale, AZ |
|---|---|---|
| Legal status | Allowed with permit | Allowed with permit |
| Permit required | Yes | Yes |
| Permit name | Tourist Residency Permit | Vacation Rental License (Short-Term/Vacation Rental License) |
| Permit fee | $200 | $250 |
| 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% | ~13.97% |
| 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 →Scottsdale, AZ
Short-term rentals are legal throughout Scottsdale (Arizona state law bars cities from prohibiting them), but every property rented for less than 30 days must hold an annual City of Scottsdale vacation rental license ($250 per property per year), plus a state TPT license and Maricopa County rental registration. There are no owner-occupancy, night-cap, or per-owner limits; the biggest restrictions are strict operational rules — $500,000 liability insurance, neighbor notification, sex-offender checks on booking guests, and a ban on commercial/event-center use that was significantly strengthened by Ordinance 4719 effective July 23, 2026. Always confirm current requirements with the city before operating.
Full Scottsdalerules, playbook & sources →Informational only — not legal, tax, or financial advice. Rules change frequently in both markets; verify current requirements with each jurisdiction before operating.