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Taxes›Tennessee›Claiborne County›Cumberland Gap

Cumberland Gap
short-term rental taxes.

Data date: Oct 2026

Start with the recorded local taxes and permit overview for Cumberland Gap, Tennessee. Check the current requirements for your exact address.

Rental conditions are recorded in Cumberland Gap
STR permit required (city code Title 20; permit from office of the mayor; grandfathering for pre-existing STRs).
Find published guidance for your Cumberland Gap address
Check published permit and tax guidance for Cumberland Gap.

What you need to do in Cumberland Gap

Checked against the source
  1. To do
    Meet the local rental conditions

    STR permit required (city code Title 20; permit from office of the mayor; grandfathering for pre-existing STRs).

  2. To do
    Get the Cumberland Gap short-term rental license or registration

    STR permit required (city code Title 20; permit from office of the mayor; grandfathering for pre-existing STRs)

  3. To do
    Airbnb, Vrbo and Booking.com collect the 4% Cumberland Gap occupancy tax for you

    That is per the record. On direct bookings, you collect and remit it yourself.

  4. To confirm
    Find out how often you file and when returns are due

    The record gives no filing schedule, though a note says returns are due by the 20th. Confirm the schedule with the tax office.

Verify each step with the authority before you file or apply. Source

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What to know.

STR permit required (city code Title 20; permit from office of the mayor; grandfathering for pre-existing STRs). The published guide for Cumberland Gap lists 4% local occupancy tax. The state table lists a 7% Tennessee state sales tax in addition. Local sales and occupancy taxes may apply in addition to the state base rate. A license or registration is required.

At a glance.

Local tax
4%
State tax
7%
Total for a direct booking
11%
License
Required
Local filing
Platform collects
SourceSources & confidenceHow we researchReport a problem with this page

Tax details

Exemptions, penalties, filing information, and effective dates from the linked sources.

Cumberland Gap: Recorded exemptions

Transient = occupancy for less than 30 continuous days (Cumberland Gap Code §5-501(8)). No other exemptions in the code chapter.

Cumberland Gap: Recorded penalties and interest

12% per annum interest plus 1% per month on delinquent taxes; willful refusal of operator or transient = fine up to $50 per occurrence (Cumberland Gap Code §5-508).

Cumberland Gap: Recorded effective date

2023-02-01

Cumberland Gap: Recorded remittance instructions

town recorder by 20th of month; 1% per code 5-503 (Ord. #07-2022, adopted Feb 2023); tourist town adjacent to national historical park; Claiborne Co 3% applies

Source for these notes: mtas.tennessee.edu: cumberlandgap code

Platform tax collection guidance for Cumberland Gap

Collection is shown separately for each booking channel. Direct-booking taxes are paid by the host.

PlatformStateLocal
AirbnbPlatform collectsPlatform collects
VrboPlatform collectsPlatform collects
Booking.comPlatform collectsPlatform collects
DirectYou collect and remitYou collect and remit

Platform collects means the platform pays that tax. You collect and remit means you pay it. Collection details unavailable identifies a missing answer for that channel. Filing duties are listed separately.

Your next steps

  • Get the required license or registration

    Apply for the required license or registration with the licensing office before you list.

  • Collection of the 4% local tax

    Platforms collect this tax. You collect and remit tax on direct bookings.

  • File your tax returns

    Find out how often you file and when returns are due. The record gives no filing schedule, though a note says returns are due by the 20th. Confirm the schedule with the tax office.

  • Check the state tax requirements

    Use the linked state tax instructions to register and file.

Sources & confidence

How we collect and check this information · Report a problem with this page

FigureValueSourceStatus
Cumberland Gap occupancy tax4%
Source
Source linked
Tennessee state sales tax7%
Source
Source linked
Tennessee filing and tax guidanceSee guidance
Source
Source linked
Licensing recordRequired
Source
Source linked
Official sources for the taxes and permit requirements shown above.

Cumberland Gap STR tax FAQ

Does Airbnb pay my Cumberland Gap occupancy taxes?

Airbnb collects this tax. You collect and remit tax on direct bookings.

Do I need a license to Airbnb in Cumberland Gap?

A license or registration is required.

What happens if I don't file?

Penalties and interest depend on the tax and authority. Check the applicable rules and contact the authority about any missed filings or payments.

How often do I file?

Find out how often you file and when returns are due. The record gives no filing schedule, though a note says returns are due by the 20th. Confirm the schedule with the tax office.