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Lodging Tax Information

 

In March 2007, The General Assembly of the State Of Tennessee Enacted House Bill No. 1016 for overnight rentals outside the city limits of Sevierville, Pigeon Forge, Pittman Center, and Gatlinburg.  This is a 3% Lodging Tax to be collected from the renter and remitted to the Sevier County Trustee’s Office. 

1)    50% OF THE PROCEEDS OF THE TAX SHALL BE DEDICATED FOR TOURISM AND INFRASTRUCTURE

2)    50% OF THE PROCEEDS OF THE TAX SHALL BE DEDICATED FOR EDUCATION

You are required to obtain a business license with Sevier County.  You may do this online at www.seviercountytn.org or by calling the County Clerk’s Office at 865-453-5502

You are required to register with the State Of Tennessee to remit sales tax in the amount of 9.75%.  You may register with them at www.tennessee.gov or contact them at 865-594-6100.

You are required to register with the Sevier County Trustee’s Office to remit lodging tax in the amount of 3%. This is remitted on a monthly basis. The tax payment is due by the 20th of each month for the previous month.  For instance, April tax is due by May 20th. You will collect on rent, cleaning fees, pet fees and any other fees that you require. If AirBnb or VRBO are collecting your taxes, you do not need to report anything to us. You will still need to set up a lodging account with our office. 

You will receive a lodging tax form the first week of each month.  You may enclose a check or you may pay online. The website to pay online is https://secure.webfeepay.com. The amount of fees to pay are listed below. Please remember that if you have a month with no revenue, you do not have to report zero. You may send in the form with 0 or you may email me that you had no revenue.

·        CREDIT/DEBIT CARD          2.50%

·        ONLINE CHECK                   $1.00

Paying county lodging tax will give you access to list your rental(s) that are outside the city limits on the “Visit My Smokies” website.  This will be at no charge to you.  The website is:  www.visitmysmokies.com/partners.

If you need further assistance, you may contact Jana Colburn at 865-774-3637 or email jcolburn@seviercountytn.org