RARE INVESTMENT OPPORTUNITY IN DOWNTOWN GATLINBURG! Secure one of the last available building lots with prestigious C-2 (General Business) zoning. This versatile parcel offers the ultimate flexibility for developers: build a high-performance Short-Term Rental (STR), boutique lodging, or a flagship commercial venture in the heart of a premier tourist destination. Unlike most residential zones in the city, C-2 zoning legally supports Tourist Residencies by right, allowing for lucrative nightly rental income. The property is 'shovel-ready' with all city utilities available at the site--including city water, sewer, and natural gas--drastically reducing your development timeline and costs.Positioned for maximum visibility and occupancy, this lot is just minutes from the Parkway's world-class attractions, restaurants, and the Great Smoky Mountains National Park entrance. Whether your vision is a multi-unit rental complex, a luxury mountain cabin, or a mixed-use retail space, this lot provides the foundation for success in a high-demand, 12+ million visitor-per-year market. Lots of this caliber are almost impossible to find--don't miss your chance to own a piece of Gatlinburg!.