Effective in 2007, Sevier County enacted a Private Act known as Private Act No. 12, House Bill 1016 and Senate Bill 1626. This Legislative Act pertains to a 3% Lodging Tax charged to all cabins and overnight rental types located in Sevier County outside any City boundaries.
Please be advised that if you own or manage a property that is an overnight rental that meets the before mentioned criteria you are required to collect this tax and remit said tax monthly to the Sevier County Trustee.
Please contact our office to get registered to remit this tax as soon as possible. To obtain information or to register contact Jana Colburn at (865)774-3637.