Gatlinburg Tax Structure

  • State Sales Tax: 7%
  • Local Option Sales Tax: 2.75%
  • Amusement Tax: 2%
  • Lodging Tax: 3%
  • Restaurant Tax: 1.5%
  • Gross Receipts Tax: 1.25%
  • Property Tax: 0.12570 cents per $100.00 assessed value