My cabins are in Sevier County so I'm not familiar with the protocol for permits in the city of Gatlinburg. Call the city and ask them for help with a start-up overnight vacation rental. I know you have to have a lodging permit which is based on number of bedrooms, plus an annual fire code inspection. You have to display your permit sticker in the property at all times. I believe they can also help you with setting up your Gatlinburg lodging tax account. You'll also need to collect the state sales tax so check with the city to see how to go about getting both of those done. I'm not sure if one needs to be set up before the other, like I did for Sevier County. A business license is usually the first order of business and then you set up your tax collection accounts from there. Good luck!