Sevier County Tax Structure

• State Sales Tax: 7.0
• Local Option Sales Tax: 2.75
• Lodging Tax:  3%

City of Sevierville Tax Structure

• State Sales Tax:  7%
• Local Option Sales Tax: 2.75%
• Amusement Tax: 2%
• Lodging Tax:  2%
• Restaurant Tax:  2%

Pigeon Forge Tax Structure

• State Sales Tax:  7%
• Gross Receipts:  1% of Total Gross Receipts
• Local Option Sales Tax: 2.75%
• Amusement Tax: 2.5%
• Lodging Tax:  2.5%
• Restaurant Tax:  1%

Gatlinburg Tax Structure

• State Sales Tax:  7%
• Local Option Sales Tax: 2.75%
• Amusement Tax: 2%
• Lodging Tax:  3%
• Restaurant Tax:  1.5%